Subject: File No. 4-600
From: David Albrecht

April 21, 2011

If you are truly serious about having opposing opinions aired on the July 7 roundtable:

The Securities and Exchange Commission staff announced today that it will sponsor a roundtable in July to discuss benefits or challenges in potentially incorporating International Financial Reporting Standards (IFRS) into the financial reporting system for U.S. issuers.

Then you should invite one or more of the outspoken critics:

Tom Selling (
David Albrecht (
Charley Niemeier


David Albrecht