Subject: File No. S7-10-05
From: Martin Glotzer, ESQCEO
Affiliation: CEO Cincinnati Union Group,Inc.

January 31, 2006

Prior to 1934, the proxy had in many instances degenerated into a management used device for assuring its perpetuation in office and guaranteeing automatic ratification of its policies. Then we had Section 14 of the Securities Exchange Act of 1934. There is that old saying "if it aint broke- Dont fix it" in brief that is my view on the proposed rule on the internet program.