Subject: File No. S7-14-06
From: Loren K Hanson
Affiliation: Director, Investor Relations

August 31, 2006

My comment on this proposed rule is that you please consider alternative means for electronically transmitting transfer agent forms other than through EDGAR. We certainly are in favor of sending this information electronically, however to impose a standard of using EDGAR will only create additional time and expense on our end since we would have to outsource this to an agent which can file EDGAR documents. Since we are a small transfer agent, we can't justify the expense of purchasing EDGAR software just for the few times we would need to send forms. If possible we would prefer to send the forms in an electronic file.. like a PDF file..which could then be uploaded to an SEC site like this one.