Subject: S7-18-96
    
4-6-97
     
     
     
Dear sir,

        We are the staff of New Smile Dental and we current have a
SEP-IRA plan.  We are writting in support of the new fund profile 
prospectus.  It is much easier to read and to understand.   We have many 
mutual funds and it would be easier to find the right fund to invest if 
there is an easier way to read about the funds.
     
     
     
     
                        Thank you,
     
                        New Smile Dental Staff