Subject: File No. S7-11-11
From: Kara Follis

April 6, 2011

I feel that this is a positive step in reestablishing the public's faith in financial institutions. Financial institutions should be looking out for the customers they serve. Due diligence involved with returning, or distributing individuals funds should be a core action taken by any financial institution. I feel that the required course's of action that are in place now to return lost or undeliverable items to individuals are not enough, and this rule will help bridge the gap that exists.