Subject: File No. S7-14-08
From: Willaim R McCutcheon, Mr.

November 7, 2008

I am appalled that the SEC would over-regulate indexed annuities. These are obviously fixed insurance products and belong und3er the purvey of the insurance departments. It would be a mistake to unnecessarily complicate them by inappropriately placing them under the SEC. They are not securities this is relatively clearcut I believe, as do most. Thank you.