Subject: File No. S7-35-11
From: Joel Carlson

September 5, 2011

Leave the REIT industry ALONE If you half-witted idiots want to tax something, how about those who make more than a million dollars a year? How about yourselves?? How about ALL of you?? No more free expense accounts. No more free travel. PAY YOUR OWN WAY You get top write it off at the end of the year It costs you nothing