Subject: File No. 4-602
From: Coulter Watt

June 1, 2010


Transparency, accountability and our legal system have been the bedrock of our solid markets and the reason the world has always viewed America as the safe haven. The average retail investor puts his/ her hard earned cash into the market trying to build a solid retirement. As the manager of my families affairs a fair and level playing field in the stock markets are of great concern. Below is a short list of issues that desperately need your attention. Without addressing the issues listed below the market has become casino.

High frequency trading or Flash trading should be outlawed.
The up-tick rule should be reinstated.
Dark Pools eliminated.
All trades should be publicly known and viewed.
The ratings agencies need regulating with strict ethical standards and no conflicts of interest.

Thank you for your time and consideration of these important issues.

Coulter Watt