Subject: File No. 4-606
From: Andrew J Beierwaltes, ChFC, CLU, CLF
Affiliation: Society of Financial Service Prifessionals

August 2, 2010

I am having a great difficulty with this issue. Our office services over 4000 families, many of which have relatively small account size. Requiring oue office to act as a Fiduciary would place a great burden on my partners, staff and me that in many cases we will not be able to continue to service all our clients, especially the clients with lesser account balances. Our company have very strict Compliance Requirements, including the need for thorough fact-finding and suitability determination.

Attorney's, CPA's and Medical Professionals,etc. all charges fees for their services. Their advice is based on their knowledge of the clients needs and it all comes down too integrity.

Thank you for your consideration.