From: Michael H. Bergman
Sent: March 29, 2005
Subject: File No. S7-06-04

I applaud your efforts to bring clarity to the disclosure of fees and expenses in regard to the sale of mutual funds and variable annuities. However, to increase the amount of paper that a client has to wade through is counterproductive. The more paper put before a client the less meaningful each piece becomes.

Historically the Prospectus had been the root of all confusion, double talk and technical babble. The recent changes in the language of the Prospectus has been helpful and I think this is where the focus should continue.

Thank you for your attention to this email.

Michael H. Bergman, CLU
Bergman-Katz Financial Services, LLC
7 Kenosia Ave. - Suite 2C
Danbury, CT 06810