Subject: File No. S7-09-13
From: Evan Luthra
Affiliation: CEO, EL Group International

September 27, 2014

Ms. Mary Jo White,

I am Evan Luthra and I founded EL Group International  Our company enables tech solutions for non-technical entrepreneurs! We plan on expanding right now and I have been exploring opportunities in equity crowdfunding. Our goals are to hire more developers, pay for advertisements at scale, and create an education program for students around the world! 

I am interested in approaching my social network for financing but noticed that the SEC has not published rules about what to do in the case of non-accredited investors. 

I am writing today so that you hear my concern! I am also speaking for multiple other companies that I have helped build and advise at. 
Title III needs to be finalized. Please vote on it so that I can have clear information about how to proceed with the capitalization of my company!

Best, 

Evan Luthra