Subject: File No. SR-NASDAQ-2013-032
From: Howard K Kaminsky
Affiliation: Sport Chalet, Inc. Chief Financial Officer

March 21, 2013

I would suggest that smaller reporting companies be exempt from this requirement. The purpose of the Sarbanes Oxley Act 404(b) exemption for smaller reporting companies was to reduce the costs of complying with the Sarbanes Oxley Act. Adding an internal audit fuction for smaller reporting companeis effectively adds that cost back.