Subject: File No. S7-06-04
From: Antoinette D Sims

March 26, 2004

I cant tell you how important it is to require that administrators and brokers of 529 plans disclose all fees.

I have fees who are flocking to these funds without doing their homework. Ive tried unsuccessfully to warn them against these funds because of the high, hidden costs. Unfortunately, theyve been relying on the media hype and are convinced this is the only way to save for their childrens upcoming college costs.

You must make them aware of the fees so that they may make informed decisions.

Thank you.

Toni Sims
919 Reba Place
Evanston, IL 60202