Subject: File No. S7-15-10
From: william m smith

September 21, 2010

Dear Ms. Shapiro,

First, I hope that your staff actually reads the comments because there is a clear consensus from practitioners that the limitation on 12b-1 fees will hurt the small retail investor. We service small investors, many of whom are seniors. Which raises the question on how to comply with proposed rules designed to take extra measures to ensure that seniors are particularly well advised while the SEC is cutting the compensation to their advisors. It would seem that the risk of servicing seniors would be out weighed by the rewards. Is that the intent?

The new proposal is trying to fix a problem which doesn't exist and the unintended consequences are adverse to retail investors, particularly seniors - the very public the SEC is charged to protect.

The additional disclosure requirements are necessary. Interfering with the relationship between the advisor and the client is not.

Thank you.