Subject: File No. 4-606
From: James F Ludwick
Affiliation: Owner, MainStreet Financial Planning, Inc.

August 18, 2010

As an hourly, fee-only financial adviser, I've spent the last eight years operating under a fiduciary standard that puts the client first, and calls for disclosure of any potential or actual conflicts. Fully disclosed is my mantra. I believe all individuals and firms giving financial advice to clients should detail their loyalty to the client irrespective of their financial renumeration, either in hard or soft dollars, which they should fully disclose.