Subject: File No. 4-610
From: Allen Davis
Affiliation: Investment Research Analyst, Invesco Unit Trusts

March 21, 2011

• Quarterly financial statement disclosure that is not only accurate but also timely.
• Municipal debt issuers (states, counties, cities, school districts, universities, hospitals, airports, regional authorities) should also have to implement and provide common GAAP based financial statements that make it easier to compare data and determine profitability.
• I would also like to see quarterly derivative exposure statements and pension disclosure.
• Each municipal debt issuer should have a point person and disclose contact information (phone and email) to answer questions.

Allen Davis
Investment Research Analyst
Invesco Unit Trusts
1 Parkview Plaza, Suite 100
Oakbrook Terrace, Illinois 60181