RE: Rule 15c2-11

File No. S7-5-99

I am writing to you to voice my opposition to the proposed rule amendments at the Securities Exchange Commission. This proposed rule amendment will hinder the market makers ability to publish a priced quotation in our security. The absence of readily available quotations will increase market volatility and decrease market liquidity. We believe this will do irreparable harm to the capital markets, and as a result have a dramatic negative impact on our company.

The proposed amendment imposes regulatory oversight on market makers to review and pass upon the accuracy of our company’s financial reporting. This will make it cost prohibitive to quote our smaller less actively traded securities. The potential liability stemming from this duty of review will force market makers to withdraw their priced quotation or to entirely leave this tier of the market place. Without readily available quotations, our company will effectively be removed from the public market.

Please do not adopt this rule it will have a negative effect on our ability to finance the current and future growth of our company.

Sincerely,

Sandra J. Rowe

srowe@atkey.com

Corporate Officer

Atlantic TurnKey Corporation