Subject: File No. 4-606
From: Kevin S St. Germain, CPA
Affiliation: AICAP

August 2, 2010

I am a CPA and have been practicing for over 15 years. While I do not work with clients directly with their investing, I do have some exposure to what they are doing and experiencing. I have often thought that the consumer or investor is at a tremendous disadvantage and that Wall Street was and is full of dishonesty and abuses.

I would be in favor on any reform that would increase the standards and responsibility of investment professionals and the protection of investors.