REQUEST FOR COMMENT ON GIFTS AND GRATUITIES RULE FOR MUNICIPAL ADVISORS


1. Catholic Finance Corporation: Letter from Michael P. Schaefer, Executive Director, dated February 16, 2011

2. Catholic Finance Corporation: Letter from Michael P. Schaefer, Executive Director, dated April 5, 2011

3. Fisher, Robert: E-mail dated April 6, 2011

4. Municipal Regulatory Consulting LLC: Letter from David Levy, Principal, dated April 1, 2011

5. National Association of Independent Public Finance Advisors: Letter from Colette J. Irwin-Knott, President, dated April 1, 2011

6. Public Financial Management, Inc.: Letter from Joseph J. Connolly, General Counsel, dated April 4, 2011

7. Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated April 5, 2011

8. WM Financial Strategies: Letter from Joy A. Howard, Principal, dated April 2, 2011