Subject: File No. S7-14-08
From: Norman Giroux

September 8, 2008

Fixed Indexed Annuities protect the client from ever losing a single dollar of their originally invested premium and there for should not fall under the watch of the SEC. Fixed Indexed Annuites have very little if any down exposure to the index markets. Fixed Indexed Annuities offer clients a very safe way to invest and enyoy some of the upside potential of an index however with no downside and it will be a shame if the public's access the these product is limited by the regualtion of the SEC.