Subject: File No. 3-18527
From: Colin J Gillan
Affiliation: Society of Petroleum Engineers (SPE)

April 13, 2020

I simply want to thank the professionals and officials at the Securities and Exchange Commission for their insight and abilities to defend individual investors. I myself have only some basic knowledge of financial instruments and so I was easily 'recruited' by my IAR to convert my UK pension to a QROPS basis.

Thank you again for looking after my and other individuals financial well being.