Subject: File No. S7-25-99
From: Sharon K Guthrie
Affiliation: Creative Financial Centre

August 23, 2004

I feel the ruling should be WITHDRAWN. In the interest of the general public, I believe that standards of conduct should be equal among persons offering financial planning services. In actuallity, Certified Financial Planners are held to a higher ethics standard and should not be made to also be held to a higher fiduciary standard than rules dictate under the NASD suitability rules.