Subject: File No. SR-NASDAQ-2006-040
From: Suresh K Bhaskaran

December 11, 2006

Comments with regard to the following NASDAQ
filing: SR-NASDAQ-2006-040.

I think offering services like free press releases and webcasts will be helpful, especially to smaller listed companies.

I do believe this will bring more competition in the industry and would result in prices becoming favourable to corporations that use these services.

No comment on listing fee increase.


Suresh Kumar