Subject: File No. 4-573
From: Mark Schneider

December 8, 2008

Chairman Cox,

I just read, in the Wall Street Journal, that the SEC is expected to keep the current mark-to-market accounting rules fairly intact; I applaud this decision.

I feel that this rule is vital to transparency in our markets; suspension, or the addition of loopholes, can only lead to a less robust economic environment.

I hope you'll stand tough on this so that investors can have confidence in the numbers we're presented with.

Mark Schneider