Subject: File No. S7-35-11
From: Ian W Harris

September 1, 2011

In a stock market as unstable as this one, mReits provide a vehicle allowing for a dependable dividend payment for investors who seek more stability. This is not the time to start a disruptive investigation into these vehicles. Personally, I am a younger investor. Though this is the time when I can afford to take risk with my investments, I still like having a good portion of my portfolio in investments with strong yields. I want the SEC to root out the next Madoff not interfere with my ability to earn a decent return on my investments. It is not currently possible in savings accounts yielding approximately 1% annually. Thank you.