Subject: File No. 4-573
From: David Harmon

September 29, 2008

Mr. Chairman,

I urge you to suspend the market to market accounting procedure prior to the opening of the stock market tomorrow. It could be replaced with a three month running average method of accounting instead. Do this for two weeks to see if the liquidity problem in the market can be eased while Congress is trying to resolve the problems on Wall Street. If it does not work, you can change back.

You might also reinstate the up-tick rule that was suspended some time ago to keep speculators from artificially driving the marked down.

Thank you.

David Harmon
22713 S. 204th Street
Queen Creek, AZ 85242