Subject: File No. S7-25-99
From: Jeff Blatt

September 10, 2004

Please do not change the rule with regard to this file number. It is my opinion not all in the financial industry need to have a Certified Financial Planning (CFP) to provide objective, non-biased advice which is in the clients best interest. It is the person, not the designation which will provide competent and ethical financial advice.

Sincerely,

Jeff Blatt
Golden Colorado