Subject: File No. JOBS Act Title III
From: Dr. Letitia S. Wright , D.C.
Affiliation: Wright Place TV Show, Crowd Funding Expert

May 4, 2012

Some business accountants have spoken to me about their concerns about fraud. They feel that clients can easily decide to not tell them about money that came from crowd funding and would not know about it. They are also confused about how to categorize the money that comes in from crowd funding because they are so unfamiliar with it. Perhaps the SEC can give some guidance on that issue.