Subject: File No. S7-25-99
From: C. F. Boyles
Affiliation: Vice President, Retirement Specialists Incorporated

August 23, 2004

I urge the Commission to WITHDRAW, not amend, this rule. This rule causes harm to consumers that I have personally observed.

C.F. Boyles
Vice President
Retirement Specialists Incorporated

Author of the book: Enron Proof Your 401k