Subject: File No. S7-06-04
From: Michael J Durkin, CFP
Affiliation: Registered Rep of Mutual Service Corporation

April 1, 2005

I am requesting an extension to respond to new disclosure legislation that is under consideration regarding mutual funds, 529 plans and variable insurance products. It is my understanding that these requirements would be extremely burdensome to the broker-dealer community as well as reps like myself, thus limiting the product availability to our clients. The issue is we need more time to ascertain this legislation and be able to respond. Please extend the date from 4/4/05 for at least 30 more days. Thank you. Mike Durkin