Subject: File No. S7-14-10
From: Matthew Rogers
Affiliation: Manager, Financial Compliance & Analysis, TranSwitch Corp.

August 16, 2010

To Whom It May Concern;

I am writing regarding the SEC Concept Release regarding the U.S. Proxy System which I hope will be put into effect. I believe it will have many benefits to all stakeholders, investors and corporations included. This change will streamline the whole proxy system process and will promote competition and accuracy within the voting process while providing for more transperancy. Moreover, I believe proposed changes will result in cost savings.

Thank you;

Matthew Rogers
Manager, Financial Compliance & Analysis
TranSwitch Corp.