Subject: File No. S7-25-99
From: G. R. Abendhoff

July 29, 2004

Certain Broker-Dealers Deemed Not to be Investment Advisors.

I support the Financial Planning Association lawsuit.

I believe broker-dealers should bear the same fiduciary and disclosure standards of the Investment Advisors while they are acting in an investment advisory capacity and offering financial planning services.

G. R. Abendhoff