Subject: File No. S7-25-99
From: Bob Rahaim

September 13, 2004

To Whom it May Concern:

I am an investor and I am concerned about the outcome of this rule. Financial planning is not incidental to achieving life goals and dreams. I believe the right thing to do is to withdraw this rule. Thank you.

Bob Rahaim
DeSERANNO Wealth Management
18424 Mack Avenue
Grosse Pointe Farms, MI 48236
V. (313) 885-4955
F. (313) 885-4959