Subject: File No. S7-15-10
From: Richard Bertucco
Affiliation: Cannta-Bertucco & Associates

October 14, 2010

Dear Senator:

I respectfully ask that you seriously consider the retention of 12b-1 fees as an equitable way for me to service small and medium size investment clients with minimum costs. The changes proposed would disrupt that relationship and make it difficult for me to service those clients.

Thank you for your consideration.

Mr Richard Bertucco
Cannta-Bertucco & Associates