Subject: File No. 4-610
From: Robert E. Donovan

September 16, 2010

Dear Commissioner Walter,

As the Executive Director of the Rhode Island Health and Educational Building Corporation ("RIHEBC") and Chairman of the Advocacy Committee of the National Association of Health and Educational Facilities Finance Authorities ("NAHEFFA"), an association of over 40 state and local issuers who provide conduit financing for 501(c)(3) organizations and municipalities, NAHEFFA would like to be a participant in your current hearings particularly the one involving conduit borrowing.

Our membership represents some of the largest issuers of municipal debt on behalf of conduit borrowers in the country such as the Illinois Finance Authority and the Dormitory Authority of New York and all of our members are among the most numerous issuers in their state. There is probably no other organization where members can provide the SEC with more insight into conduit financing.

Thank you for your attention to this request to be a panel participant.

In addition, it would be helpful if you could provide the dates and topics for the other hearings as soon as possible since many of our members are interested in attending.

Sincerely,
Robert E. Donovan