Subject: File No. S7-01-19
From: Monica Stuchlik
Affiliation: CMA, Owner of Colorado Accounting and Consulting, Inc.

February 25, 2019

This rule will generate economic growth and refine the valuation process for businesses. Businesses will have the ability to garner a wider perspective of the marketability of their products and services, and a greater chance of a successful IPO, resulting in reduced funding delays and costs of going public. Ultimately, goods and services that improve our quality of life will benefit more people more quickly. Furthermore, economic growth in jobs and supporting businesses will be a natural by-product.