Subject: File No. SR-NASDAQ-2006-040
From: Suresh K Bhaskaran

December 11, 2006

Comments with regard to the following NASDAQ
filing: SR-NASDAQ-2006-040.
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I think offering services like free press releases and webcasts will be helpful, especially to smaller listed companies.

I do believe this will bring more competition in the industry and would result in prices becoming favourable to corporations that use these services.

No comment on listing fee increase.

Regards,

Suresh Kumar