Subject: File No. S7-35-11
From: Paul F O'Leary

September 4, 2011

I am angered by the recent attention of SEC to examine the tax structure of the mReits. I am heavily invested at this time because it is one of the few investments compensating the investor for risk.

I do not know who is pulling the strings for such a review at this time but I will be following the events as they develope.

Thank you for once again filling me with a sense of hopelessness.

Paul O'Leary