Subject: File No. S7-06-04
From: Michael G. Martin LUTCF FIC

April 4, 2005

Dear SEC;

While I share your desire to protect the consumer, why not go after the few bad apples who sell with smoke and mirrors instead of making more and more rules and paperwork for the thousands of representatives who are doing things right.


Michael G. Martin

Michael G. Martin LUTCF FIC
Retirement Specialist located at
Dairy State Bank
16 S. Main Street
Rice Lake WI 54868
715 234-0096

Securities and insurance offered through
Linsco/Private Ledger, member NASD/SIPC
-Not FDIC insured       -May lose value
-No bank guarantee       -Not a deposit
-Not insured by any Federal Government Agency