From: Matt Muccigrosso
Sent: July 14, 2006
To: rule-comments@sec.gov
Subject: File No. SR-NASD-2004-183


Dear Sir or Madam:

I am opposed to the proposed regulations regarding the sales of Variable Annuities. Existing rules provide the means to enforce, prosecute and punish inappropriate sales practices with this product.

Thank you.

Sincerely,

Matt Muccigrosso,
St. Louis Agency, #076