From: Jeff Spillman
Sent: January 27, 2007
To: rule-comments@sec.gov
Subject: File No. S7-25-06

Dear Sir/Madam,

I believe it is time Congress changed the rules and allow all investors to be truly equal, at least as to opportunity. It is simply wrong to deny a person equal opportunity and access to what many feel are the best managers in the world, based upon old rules designed for a different time and different purpose. I hope that someday Congress will see to it that small investors are invited to sit at the table as equals with the rich. If you were to tell investors that they would be discriminated against because of their gender or race or sexual preference, there would be an outcry. To put it simply: it is a matter of Choice. It is a matter of Equal Access. It is a matter of Equal Opportunity. And, it's about time the government started helping the little guy instead of keeping them down.

Thank you for reading my comments, and I hope y'all will do the right thing.

Sincerely,

Jeff Spillman