Subject: File No. S7-09-09
From: Roger Kiger, CFP
Affiliation: Visionary Horizons

June 30, 2009

I would normally support additional regulation for firms that custody their own accounts, but if a financial firm, like mine, uses a third party custodian, does it really make sense to force an individual audit? Right now, most financial firms are struggling with lower revenue due to the recession. It seems that an additional $8000.00 fee could be very detrimental to the smaller firms.