Subject: File No. S7-25-99
From: Joe N Curtis, CFP

August 23, 2004

I see absolutely no reason to change just because a particular group feels the rules are not the same. The rules I abide by as a CFP and Financial Advisor for Merrill Lynch are more than adequate to ensure my clients get the most suitable investment advice available. I am not in favor of changing something that is working just fine and has been for many years. I am a member of FPA, but I do not agree with their position.
Thank you
Joe N. Curtis, CFP
Financial Advisor
Merrill Lynch