Subject: File No. SR-NASD-2007-023
From: Mike Miller, CPA
Affiliation: President, MILLER FINANCIAL CORP.

April 15, 2007

"Comments attached"

The attached list of unanswered questions is an example of how frustrating and difficult it was during the 30-day voting period to obtain any facts and information from the NASD and Georgeson Inc.

(Attached File #1: nasd2007023-47.pdf)