Subject: File No. 4-606
From: J. Mark Gardner
Affiliation: LUTCF Business Owner

August 4, 2010

It is my belief and understanding from past and current experiences that the system in place is more effective than the proposed change. The current system is pro-active, the new idea will be as in the past, only dealing with the problems after the fact. Currently the problems are governed by the compines we work with and for to protect the client(s) form harm as business is conducted. Please allow the current system to stand as it is.