Subject: File No.
From: Mirylis M Morelan
Affiliation: CFO Morelan Associates, Inc.

October 27, 2010

I am in agreement with the transparency that 12-1b would bring to the investment industry. I am not in agreement with Broker Dealers being able to set their own fees for the service that we now receive from the agent. This would deprive the majority of investors (those with individual IRAs and small portfolios) with the education and personal attention that they now receive and deserve.