Subject: File No. 4-573
From: Jason B Piper

October 9, 2008

Please suspend the mark to market rule until the banks can get some relief from the bailout. Once they have money in hand and the credit markets are flowing again then reinstating the rule would be a little more acceptable. Until that time we are going to continue to have problems that could have been alleviated with a temporary stance. It doesn't make sense to me on why we would allow this amount of panic when there are options on the table.