Subject: File No. 4-606
From: John R Gibbons
Affiliation: Institute of Internal Auditors

August 30, 2010

I believe Brokers and Advisors should be held to the same standards. The brokers I have used discuss investing as if they are advising me on what to purchase and Im sure they do the same with others. The problem, brokers are there to sell products. Too often they really havent done any investigation into what they are promoting it is the product the Corporate Office is suggesting, which may be for THERE benefit.

Thank you,

John Gibbons