Subject: File No. S7-09-13
From: Bruce Mahurin

March 31, 2014

Small companies cant afford a lawyers take on accounting rules every time they turn around. Not to mention they are probably doing there own account tt start with. Simple excel spreadsheets accompanying a bank record should meet compliance. Please take all the bs that allows people to be pushed out of business because they dont have the money to fight. Come on other comprehensive bases of accounting (OCBOA) should be allowed..