Subject: File No. S7-08-09
From: Kendall L Kirksey, M.Div

May 11, 2009

The restoration of Investor confidence is critical to the financial system. The two proposed approaches, as outlined on your website, adequately address the steps that must be taken to restore confidence in the system. The American citizen needs to believe that he/she has a level playing field in the market economy. More importantly, the American people deserve a system that works.