Subject: File No. SR-NASDAQ-2013-03
From: Ann Marie Kim

March 12, 2012

Dear SEC,
    I believe this is an excellent idea to require companies to have an Internal Audit function, especially if the company has the option to outsource the function.  I am a professional auditor/consultant and currently have the opportunity to serve in a similar role with some organizations.  Incorporating an Internal Audit function role provides great guidance and assistance to leadership within various firms, companies, etc and in the end, allows for sound financial statement and management oversight of daily business operations.  Ideally, establishing such a role, shall result in ensuring that financial statement, company records and company policy and procedures are adhered to in a manner in accordance with the requirements established by the SEC.  As guidelines/requirements are adhered to, citizens of the United States may begin to reestablish their faith in business, with more confidence that company assets/finances are not misappropriated as with World.Com and Enron, a few years prior.
Thank you for your due diligence and ensuring a better investment future for the American public. 
Sincerely,
Ann Marie Kim