Subject: File No. S7-25-99
From: Phillip D. Bour

September 13, 2004

Dear Sirs,

Please withdraw the rule that allows stockbrokers to market themselves as financial planners. Their advice is not objective and without conflicts of interest. How can it be? Let a certified, independent voice be the one to provide financial planning advice. Besides, it involves so much than just investing.

Thank you.

Phillip D. Bour
25925 Planting Field Drive
South Riding, VA. 20152