Subject: File Number S7-09-09`

July 10, 2009

To whom that it may concern

Please note that we are a small shop, already overburden with compliance cost. We fully recognize the importance of compliance especially in light of all that has occurred as of the past year or so. This additional cost could really have a negative impact on us. we hope that you will reconsider this proposal, as again it is too sever for the smaller shops and this will not right the wrong of may organizations.

Referrals are the cornerstone of any service business. This firm relies on satisfied clients as the primary source of new business. Your referrals are both welcome and most sincerely appreciated!

Jonathan Gassman | CFP CPA | Gassman & Golodny