Subject: File No. S7-06-04
From: Richard P Glemann
Affiliation: CPA, RR, RIAR, MS Taxation

April 2, 2005

Dear Sir,

You recently issued an exposure draft relating to new guidelines at the issuance of mutual funds and related products. Your deadline for response doesnt even allow me 30 days to consider the issues at hand and their impact on my practice. Please consider extending the deadline for comments at least another 30 days, so that I may have the needed time to fully consider this proposal.

Thank you,

Richard P Glemann