Subject: File No. S7-35-11
From: Kim A Garrett
Affiliation: Small Business Owner (Public Relations)

September 20, 2011

Good morning. I am a small business owner. My husband and I both invest in REITs (independent of the other) for the dividends. Because CDs are paying so little, part of our long-term investment and savings stategy involves dividend paying stocks and REITs. Please do not take away REITs status. That status generates much needed income for our household.

Thank you for listening to a couple of "little guys (and girls).

Kim Garrett
Anthony Davis