Subject: File No. S7-34-11
From: Daniel Alt

September 12, 2011

Further regulation of any kind at this time should not be imposed on any company. An investment is just that...a risk. As they are returning 90% of the earnings to the share holders, no taxes should be imposed. Credit ratings should be monitored however, the company should be given one year to improve the credit rating, before the rating is released to the public.