Subject: File No. SR-NASDAQ-2006-040
From: Betsy Atkins

December 6, 2006

As an executive and as a current director of 5 publicly traded companies (Chicos, Vonage, Polycom, RAI and SunPower) throughout my career I understand the efforts to efficiently and effectively comply with disclosure and regulatory obligations. To this end I am a proponent of NASDAQs proposal to raise its annual fees and enhance the listing product through additional value added products and services.

NASDAQs listing fees are competitive, and in most cases lower, than other exchanges. The innovative move towards increasing the services provided through these fees means that companies listed on NASDAQ will receive significant value through their listing. I believe that these services will assist public companies with their continued needs while not prohibiting them from the choice of using other similar services.

This proposal creates increased competition, better pricing and enhanced service. Therefore, I support NASDAQs proposal and its efforts to make the listing experience more efficient and effective for public companies.

Betsy Atkins