Subject: File No. S7-11-13
From: Michael J. Cumbo, Ph.D.
Affiliation: Sandia Electro-Optics Corporation

February 27, 2014

Dear SEC Rule Makers:

Almost two years after passage of the JOBS bill, streamlining of the Regulation A rules has not yet taken place. In the meantime, small manufacturing companies like mine, which are not in the business of "rightsizing" and "outsourcing" good jobs to Asia, are starving for investment capital.

As instructed by Congress, please implement the Reg A rule changes with an absolute minimum amount of paperwork and with a much greater sense of urgency.



Michael J. Cumbo, Ph.D.
Founder & CEO
Sandia Electro-Optics Corporation
3100 Menaul Blvd. NE
Albuquerque, NM 87107