Subject: File No. S7-08-15
From: Karla Heberlig
Affiliation: Executive Assistant, Glatfelter

August 5, 2015

Dear SEC members,

The ability to choose has long been a differentiator between modern, democratic societies and those tormented by dictators. Please weigh the value of the ability to choose when deciding on the Investment Company Reporting Modernization. We implore you to leave it up to the consumer to choose whether or not to receive the paper mailing, and not to make electronic statements the default. As a proud Glatfelter (PAPER) employee, our business is dependent on the continuation of the mail service and the need for envelopes. Further, many within our communities do not have access to electronic modes of communication, especially the elderly, and those of us who still choose paper over electronic communications. I thank you for your time and consideration.