Comments of G. Kogowski on S7-35-11

Subject: File No. S7-35-11
From: Gary J Kogowski, Ph.D
Affiliation: None

October 14, 2011

Please do not pass the tax on MREITS. This is a great source of income for us retired folks and passing as tax would eliminate that income and make us poor.

Subject: File No. S7-35-11 From: Gary J Kogowski, Ph.D Affiliation: None

Subject: File No. S7-35-11
From: Gary J Kogowski, Ph.D
Affiliation: None