Subject: File No. SR-NASD-2006-073
From: Phyllis Hawkins
Affiliation: Compliance Advisor, Lincoln Investment Planning, Inc.

July 27, 2006

As a member broker-dealer who references our NASD membership on our website by simply stating, "Member NASD", we believe the hyperlink requirement to be overkill, as "Member NASD" is reflected in the footer of multiple pages on our website. Since investors and prospects may visit several pages of the website, providing a hyperlink to the NASD's website each time "Member NASD" is stated can be excessive.