Subject: File No. S7-20-15
From: WILLIAM R BUCKLEY

December 14, 2015

The only difference between legitimate "placement fees" and illicit "kickbacks" is the disclosure made to the buyer.

The disclosure, to be effective, must:
1)be made before the purchase is made
2)must be specific for each purchase (not a blanket statement that some investment recommendations may generate placement fees for the broker)