Subject: File No. 4-606
From: william m topkis, ChFC
Affiliation: Financial Planning Association President Topkis Financial Advisors LLC

July 28, 2010

As you can see from my professional designations as a Chartered Financial Consultant and Accredited Estate Planner my fiduciary responsibility to my clients comes first before any other considerations.

As a Financial Planner for 17 years and being in the financial services business for 50 years my consideration has always been this way.

Frankly I do not need any institution or committee to tell me about this responsibility. I live with this 24 hours a day, 365 days a year