Subject: File No. S7-28-09
From: Matt K
Affiliation: just a regular guy

December 28, 2009

I think the proposed changes should incorporate that a producer of any type of ratings for any product they provide ratings for should all have standardized terminology to avoid any confusion that would otherwise be unavoidable. That the terminology not use confusing definitions to mischarachterize commonly understood meanings of the same word or term used in day to day speaking or writing by the general public. After all, these ratings are followed by many individuals depending on the accuracy AND the transparency of the information contained. All too often, the way accounting and related information of a company is presented, seems to attempt hiding the needed relevant information to make well informed investment decisions. Usually this is due to the use of too much irrelevant data to sort through. I suggest a clear cut and easy to read one page summary that gives specifics with no details and supporting documents if needed of those details in their own seperate section of the report. Ie.keep it simple. In todays extremely fast paced ways of doing everything, quick to the point info. with supporting documentation to follow up on when time allows is important.