Subject: File No. S7-14-08
From: William L Casper, CLU

August 23, 2008

I am writing in regard to File No. S7-14-08 on Indexed Annuities. I am opposed to the proposal to place Indexed Annuities under securities laws. Indexed Annuity products are best regulated under Insurance laws and by Stae Insurance departments.

William L. Casper