Subject: File No. S7-06-04
From: FRANK R CAREY, EA
Affiliation: NAEA, CSEA

April 1, 2005

PLEASE CONSIDER GRANTING ADDITIONAL TIME TO ACCEPT COMMENT ON THESE PROPOSED RULES. THE SHORT NOTICE PROVIDED IS INSUFFICIENT TO ASSESS THE TOTAL AND EXTREME IMPACT ON MY PRACTICE. WE DO OUR BEST TO COMPLY WITH THE RULES PROMULGATED AND THIS NEW RULE WOULD HAVE FAR REACHING IMPACT ON THE CONDUCT OF MY BUSINESS.