Subject: File No. SR-FINRA-2009-060
From: Neal E. Nakagiri
Affiliation: NPB Financial Group, LLC

October 29, 2009

The proposed amendments are well-reasoned and should be implemented as proposed.

Neal E. Nakagiri
President, CEO, CCO
NPB Financial Group, LLC
3500 W. Olive Avenue, Suite 300
Burbank, California 91505