From: Adam Yan
Sent: December 15, 2006
To: rule-comments@sec.gov
Subject: SR-NASDAQ-2006-040

Re: File No. SR-NASDAQ-2006-040 and the Bundling of Service

e-Future is a provider of integrated software and professional services for manufacturers, distributors, wholesalers, logistics companies and retailers in China's supply chain front market, as a small non-U.S. company, also a new-comer for Nasdaq Capital Market, we chose Nasdaq because we are expecting Nasdaq to provide an efficient and fair market for trading our stock with a reasonable cost, this new proposal will be a burden to companies like ours, there is already too much expense forced upon listed companies, please reconsider the proposal.

Sincerely,

Adam Yan

eFuture Information Tech Inc.
E-mail: yanyc@e-future.com.cn
http://www.e-future.com.cn
No.10 Building, BUT Software Park,
No.1 Disheng Noth Street,
BDA, Yizhuang District,
Beijing, 100176, P.R.China
Tel: +8610-51650988 /51650998     Fax: +8610-58022491