Subject: File No. S7-15-10
From: Martin Clement
Affiliation: Lincoln Invesment Planning

September 15, 2010

12b-1 fees are vital to service my clients accounts. Most of the service requests (beneficiary changes, loan requests, redemptions) are processed by my office administrator and her salary is funded, in part, by 12b-1 fees. Without 12b-1 fee funding, I would be forced to lay off my administrator. Since I do not wish to process service requests myself, I would probably retire from the financial advisor profession.

Mr Martin Clement
Certified Financial Planner
Lincoln Invesment Planning