Subject: File No. S7-10-99 Author: Date: 7/16/99 12:35 AM I am a Canadian citizen with US residency status for the past 10 years, and now retired in California. Prior to our relocation to the US my wife and I both established an RRSP and upon my retirement my former company rolled over my pension to a LIRA. I have read the changes being proposed to Canadian Tax Deferred Retirement Accounts of March 19, 1999, and note that comments were due by May 28, 1999. Because my Canadian retirement accounts are currently frozen my only question is, if these changes are adoped by the SEC when might they come into effect. Is it possible that we might achieve some relief from the current restrictions and be able to make changes to our accounts sometime this year i.e. 1999? Thank You W. Reid