From: Ben Hockett, CFA
Sent: January 27, 2007
Subject: File No. S7-25-06

I do not believe that liquid net worth requirements are the most appropriate form of suitability determination for hedge fund investments. I believe putting the onus on the fund to determine suitability and/or having a provision for experience in the industry would be more appropriate.

Thanks for your consideration,

Ben Hockett, CFA
Cornwall Capital, Inc.
603 Greenwich St., 1st Fl.
New York, NY 10014
phone +1 (646) 502 4726
fax +1 (212) 918 7936