Subject: File No. S7-40-10
From: Martin J. Bauwens, LLB
Affiliation: MJB Consulting

October 12, 2011

Hello,

Please consider the following comment:

The major flaw of Section 1502 of the Dodd-Frank Act and how to fix it
http://www.mjbconsulting.co.za/the_major_flaw_of_Section_1502_of_the_Dodd-F rank_Act.php

Kind regards,

Martin J. Bauwens, LLB . MJB Consulting