The following Letter Type D, or variations thereof, was submitted by individuals or entities.

Letter Type D:

I agree with the comment submitted by Kiran Lingam at SeedInvest on July 8, 2014 that raising the accredited investor thresholds would be disastrous for startups, job creation and the U.S. economy. I believe the SEC should refrain from increasing these thresholds and should also adopt knowledge/experience based standards for an individual to become an accredited investor.

http://www.sec.gov/comments/s7-06-13/s70613-547.htm