Subject: File No. S7-25-99
From: Robert Matheson, CPA, CFP
Affiliation: President of the Financial Planning Assoc of SW Florida

January 16, 2005

Im dissapointed in the SECs feeling that big brokerage houses should be somehow exempt from rules to prevent abuse on the public. Many of the big brokerage houses are encouraging their brokers to become Certified Financial Planners. Why should they, only as a result of their employer, be upheld to a lesser standard?
I would encourage you to withdraw not modify the tempoary rule which gives them exemption as financial planning is only incidental to the placement of fee based management.