Comments of D. Gupta on S7-15-10

Subject: File No. S7-15-10
From: Davinder Gupta
Affiliation: N/A

July 24, 2010

12b-1 fees should be abolished for mutual funds. I would be in favor of these fees for new funds and once they have an asset base beyond a certain size, these fees should be eliminated.

Thanks
Davinder

Subject: File No. S7-15-10 From: Davinder Gupta Affiliation: N/A

Subject: File No. S7-15-10
From: Davinder Gupta
Affiliation: N/A