Subject: File No. S7-24-09
From: Gary Manfre
Affiliation: CPA

October 26, 2009

I want the SEC to require additional disclosure that would inform investors about potential conflicts of interest that could affect the credit rating.
In addition, I want amendments to require disclosure of preliminary credit ratings in certain circumstances so that investors have enhanced information about the credit ratings process that may bear on the quality or reliability of the rating.
More disclosure and transparency to protect the investor
Thank you,
Gary Manfre