From: Anonymous
Sent: Tuesday, August 15, 2006 3:52 PM
To: Rule-Comments
Subject: SR-NASD-2004-183

I am a licensed insurance professional and have clients who own variable annuities. I believe that proposed rule 2821 duplicates already strict rules that regulate suitability for all security sales, including Variable Annuities. An additional new rule will only complicate matters. Please vote AGAINST rule 2821. Insurance companies should be held accountable for enforxcinf the existing regulations. Thank you for considering my point of view.