Subject: File No. JOBS Act Title I
From: Cappy A Walls
Affiliation: Retired Office Manager

June 29, 2012

As an individual investor, I am concerned that the JOBS Act lowers the bar for the vast majority of companies going public and re-exposes Americans to some of the worst financial abuses in recent memory. I believe it is incumbent on the Commission to mitigate these abuses and protect the integrity of our capital markets.