Subject: File No. S7-35-11
From: colin m elliot
Affiliation: none

September 5, 2011

Dear Sir. I am a retired senior looking to supplement my income with dividends. Mreits have been a wonderful investment in this period of low yields in most bond and similar investments. I urge you to spend your time investigating activities that have caused the economy such pain and leave perfectly legal and beneficial investments alone. Surely there are bigger fish to fry