Subject: SR-MSRB-2009-10

September 3, 2009

I am a long-time GFOA member and treasurer of a AAA rated village as well as a CPA who specialized in conducting independent audits of all levels of government for 38 years prior to my recent retirement. In my opinion, the proposed 120 day period for submitting annual financial information is a good start toward meeting the objective of making financial statements of governments timely and useful in the public securities market.---Gerry Fink, Village of Hinsdale Illinois