Subject: File No. S7-06-04
From: Kevin R Cegelski
Affiliation: CPA & Registered Rep

April 1, 2005


I have not had sufficient time to review your recent proposal on point of sale and confirmation disclosures.

I request that you extend the comment period for an additional 30 days to provide all individuals affected by this proposal ample time to review the information and provide you with meaningful commentary and input.

Thank you

Kevin R Cegelski CPA & Reg. Rep