Subject: File No. DF Title IX - Credit Rating Agencies
From: Kay Leitzen

September 1, 2010

I firmly believe that our country will definitely benefit if crediting agencies go back to holding credit histories for only 7 years, including foreclosures, judgments, etc. Companies with older derivatives need to be audited more closely for the age of the debt that they carry.

Common sense generally-accepted accounting rules call for adjusting for bad debt and this should be closely monitored.

Thank you for all you do~

Kay Leitzen