Subject: File No. S7-06-04
From: Paul E Dillman, CPA
Affiliation: P&L Accouting & Tax Service

April 1, 2005

I would sure like more time, say an additional 30 days to comment. After all tax season is a CPAs busiest time and this is very unfair but yet very important to serving my clients at the highest level of service.

As a CPA I work for my client. They value and respect me for the quality personal service that I give them. To make more complexities and paperwork just for the sake of more legal protective paperwork does not make sense.