Subject: File No. S7-08-15

July 17, 2015

As with the majority of the public, I prefer to receive paper statements and would not support the default being electronic delivery whereby I have to opt-in for paper.  Paper is still the preferred method of transmission for investors. According to SEC’s own study conducted by Siegel + Gale in 2012, 71 percent of American investors said they prefer to read annual reports in paper format rather than online versions and a large number of respondents also asserted that printed materials yield higher content comprehension than online materials.1

Thank you for your consideration.

Tim

Timothy Hess
Vice President, Sales & Marketing - Specialty Papers Business Unit
Glatfelter
www.glatfelter.com