Subject: File No. S7-25-06
From: Lynn R Garrison, PE
Affiliation: Principal, Legacy Wealth Partners, LLC

February 8, 2007

I am writing in opposition to the proposed requirements for an investor to be considered "accredited". A substantial percentage of our clients who currently meet the standards will meet the new requirements, making my job of finding appropriate investments for them much more difficult. I would much rather see the requirements for advisors who use these investments made more stringent.
Lynn R Garrison