Subject: File No. 4-606
From: Roger D Gossage, CSA, CSA
Affiliation: NAIFA, RNRSPN, Professionals for Seniors

August 1, 2010

Fiduciary Regulation is enforced in arrears, The Supreme Court has ruled In Busey vs Microsoft that the breach of Fidcuiary Duty is an Onerous offense which should be swiftly addressed and remedied.

The current SEC approach favors Brokers interests above the interest of those with Fiduciary Losses due to lack of active enforcement.

This should not be tolerated and is a system without suitable regulation.

The retirement of many individula has been eliminated by
breach of Fiduciary Responsibility.

Respectfully Submitted,

Roger Dale Gossage, CSA
Certified Senior Advisor