Subject: File No. S7-08-15

August 4, 2015

To whom it may concern:

I am not in favor of the SEC’s proposal - Investment Company Reporting Modernization Rule 30e-3.

Paper is a superior distribution method for important information. In a recent national survey, 88 percent of respondents said that they understand and can retain or use information better when they read print on paper, and when given a choice, 81 percent of respondents prefer to read print on paper.

Please rescind the proposal and continue to provide investors their information in the format they prefer and most easily understand.

Thank you,

Dan Fuhrman
Engineering Supervisor - Mechanical
Glatfelter

www.glatfelter.com