Subject: File No. S7-34-11
From: Irene C Wright

September 5, 2011

I am asking that these RIETS be left alone As a retired nurse I am trying to build an education fund for my young granddaughter something my graduate school daughter and her husband have little extra cash for in these times.I understand the risks but it is one of the few investments making any money and Ella is going to need all the help she can get Please leave these alone and don't take one more thing away from middle America. Thank you for listening. Sincerely,Irene Wright Louisville,TN