Date:    3/19/99  4:10 PM

Subject: Ref File No. S7-8-99

The proposed rules described in your mailing of 3/12/99 appear to be reasonable.
     
     
This brokerage (Goffstown Financial Investments, SEC file #801-39334) carries no
customer accounts, does not hold client funds or securities, and does not make 
markets in any securities.  Trading is limited solely to mutual funds and 
annuities, investments into which are made by personal checks made payable only 
to the respective investment companies.
     
Donald W. Gendron, Principal,
SP/dba Goffstown Financial Investments