Subject: File No. S7-09-09
From: Kevin L. Friday CFP TM

June 30, 2009

To Whom It May Concern:

I was disappointed to here that the SEC is considering a surprise audit provision. Certainly the audits we go through already will provide ample enough evidence of devious behavior. An auditor with a calculator can verify the integrity of our investment process within minutes. Meanwhile, the devious advisor will continue to study any new laws looking for creative and deceptive ways to circumvent any audit. The people trying to comply will, of course, bear the brunt of these new fees.

Kevin L. Friday CFP TM