Subject: File No. S7-15-10
From: Brent Sikes
Affiliation: Milestone Planning

October 11, 2010

I have long held the position that Rule 12b-1 provides fair compensation to financial advisors for providing middle-class Americans with critical support and guidance in planning to achieve important financial goals ranging from retirement, to college funding for children, to caring for aging parents. I advocate the retention of 12b-1 fees as an essential way of aligning the interests of advisors with the interests of their fund shareholder clients. For this reason, preserving 12b-1 is essential for the benefitting small investors.