From: Mark A. Wilden
Sent: June 14, 2007
To: rule-comments@sec.gov
Subject: 12B!


We are paid to market watch and review funds from the 12b-1 we would be forced to move to wrap fee accounts of all clients which would increase costs to the client. Disclosure it the key. This is often the most cost efficient way to serve our clients.

Mark A. Wilden, CFP, CIMA
Wealth Management Advisor
Vice President
Portfolio Manager PIA Program