Subject: File No. S7-06-04
From: Shashin G. Shah, CFPr
Affiliation: Financial Advisor, Financial Design Group

April 5, 2005

To Whom It May Concern,

I am and independent advisor who will be affected by this proposal. In keeping fees fair to my clients and relatively low, this proposal may have a negative effect on my clients and consumers in general.

Regarding file S7-06-04,I have not had a substantial opportunity to review the proposal and would like the comment period extended for an additional 30 days.


Shashin G. Shah, CFPr