Subject: File No. S70909
From: Kristine Porcaro

July 16, 2009

We are open to any surprise audit the SEC would like to do however, a cost of $8,000 to $20,000 for an independent firm to come in seems unfair. We feel this is inapproporiate since we already spend several thousands of dollars to stay in compliance and ensure our clients safety. This cost would negativley impact our business in already tough economic times.

Why does the SEC need firms to do independent audits isn't this what the SEC is suppose to do?