Subject: File No. S7-06-13
From: Rahul Harkawat
Affiliation: Executive director

August 16, 2013

I believe the more difficult you make it to fund start ups the more it will inhibit jobs and growth. Will the SEC do the right thing and prepare templates and processes that will be simple, easy to prepare and submit.

Should there be complexity in the process it just means job creation for accountants and lawyers. Neither profession needs help startup entrepreneurs do.

To protect against fraud I believe the SEC can frame rules that can draw on their more than sixty years of experience and expertise. Why not leverage that experience to simplify rather than making it have enough brainpower to make it happen and should definitely try.