Subject: File No. S7-35-11
From: Barton G. Frank

September 1, 2011

This inquiry will adversly affect many like myself who depend on income from REITS. I hope someone is smart and knowledgable enough to uncloak the underlying reason for the SEC decision to take up this matter at this time. Usually the underlying politics of why decisions are actually forthcoming have little to do with the supposed legitimate concerns.