Subject: File No. S7-06-04
From: Karen S Morgan

March 20, 2004

I fail to see how disclosure of pricing and commissions will stop Limited Legal Liability marketing corporations from working with auditors to change oil industry accounting standards regarding oil reserves for the sole purpose of driving up prices with the intent of driving up inflation for the purpose of selling phoney TIPS mutual funds that only temporarily pay above market interest rates and then nosedive in value due to loss of principal. Of course, none of these practices are revealed to the buyers.

I suppose the auditing firms are also LLC corporations?