Subject: File Number S7-09-09'

July 1, 2009

To whom it may concern…if you pass this legislation than you will only increase the fee to underlying clients

The CPA firms who perform the surprise audits will be at liberty to charge and incredible amount as they know this process will be mandated….

If we do not remit from client accounts than we go through a greater expense of collecting, administration, etc which will also indirectly increase client fees.

I encourage you to look at other avenues etc such as ROA and other rations to determine if firms are out of line etc..

Randal Golden CPWA sm
Managing Director
FGMK/Preservation Capital Partners, LLC