From: J. Flatt
Sent: July 9, 2007
Subject: File No. 4-538

These fees are a very small price to pay for the on going service and work done on the clients behave, beleive me wheather small or large our clients get the same service, , and more often than not the fee does-not cover the work we do-- it would be wise to leave them only - or the cost will have to come from some-where else -- thank you for listening--- 23yrs. in the business - J. FLATT, CLU, AEP, CLTC, LUTCF