From: Robert C. Skelly, CLU, ChFC
Sent: April 11, 2005
Subject: File No. S7-06-04

Dear Mr. Katz:

I oppose the new disclosure requirements for mutual funds and variable annuities.

Thank you. Robert C. Skelly

Robert C. Skelly, CLU, ChFC
Financial Representative
285 Riverside Avenue, Suite 200, Westport, CT 06880
Northwestern Mutual Financial Network is the marketing name for the sales and distribution arm of The Northwestern Mutual Life Insurance Company and its subsidiaries and affiliates. Agent, The Northwestern Mutual Life Insurance Company (Northwestern Mutual), Milwaukee, WI, life insurance, annuities and disability income insurance, Philip Bender, General Agent. Northwestern Long Term Care Insurance Company (NLTC), Milwaukee, WI, long-term care insurance. NLTC is a subsidiary of Northwestern Mutual. Registered Representative, Northwestern Mutual Investment Services, LLC, (NMIS) 285 Riverside Ave., #200, Westport, CT 06880, 203-221-5200, variable life insurance and variable annuities. NMIS is a wholly-owned company of Northwestern Mutual and is a member of the NASD and SIPC. Northwestern Mutual is not a broker-dealer. There may be instances when this agent represents insurance companies in addition to Northwestern Mutual or NLTC.

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