Subject: File No. S7-06-04
From: Russell E Montgomerie, CFP

April 4, 2005

I have not had sufficient time to review the proposed file S7-06-04 and request an extension of time 30 days to review the proposal. I believe a 30 day time period is an acceptable request for an extension considering I as a financial planner will be responsible for the distribution of such disclosures.