Subject: S7-26-19
From: Kent Vasquez

January 7, 2020



Specifically, we are proposing to amend the definition of an affiliate of the audit client to address certain affiliate relationships in common control scenarios and the definition of investment company complex, shorten the look-back period for domestic first time filers in assessing compliance with the independence requirements, add certain student loans and de minims consumer loans to the categorical exclusions from independence-impairing lending relationships, replace the reference to "substantial stockholders" in the business relationship rule with the concept of beneficial owners with significant influence, introduce a transition framework for merger and acquisition transactions to consider whether an auditor’s independence is impaired, and make certain other updates.


To whom it may concern: Please handle Qualifications of accounts as a whole, I know nothing of securities but I do know things have not changed, please keep account as part of but not controlled by any persons who may have already been disciplined by past and almost certain future discipline. Furthermore, concerning Certain Student Loans exists except those that agency chose to agree to pay for as a bribe.


If you are forced by any agency or official please advise me at your earliest convenience. Paying tuition for my nephews and nieces in order to control; them is appreciated, and a  gift from government. Computer at home is not a student loan, if any person demands that a reimbursement of any funds related to personal computer would be admitting Computer fraud.


Thank You