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

Please do not make it more difficult for a smaller investor to participate in a Hedge Fund by raising the minimum requirement to 2.5 million. If anything, it would be better to lower the eligibility to $500,000.00 so that more investors could take advantage of income sources currently available to less than 98% of the population.

Yours truly,

Marilyn Kim
New York, N.Y.