REQUEST FOR COMMENT ON PLAN TO COLLECT INFORMATION ON 529 COLLEGE SAVINGS PLANS


1.  Coalition of Mutual Fund Investors: Letter from Niels Holch, Executive Director, dated August 31, 2011

2.  College Savings Foundation: Letter from Roger Michaud, Chairman, dated August 31, 2011

3.  College Savings Plans Network: Letter from Joan Marshall, Chair, dated August 31, 2011

4.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated August 31, 2011

5.  Morningstar, Inc.: Letter from Laura Pavlenko Lutton, Editorial Director, Fund Research Group, dated August 31, 2011

6.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director, Associate General Counsel, dated August 26, 2011

7.  Stable Value Consultants: E-mail from Christopher B. Tobe dated July 21, 2011

8.  Sutherland Asbill & Brennan LLP: Letter from Michael Koffler dated August 31, 2011

9.  Virginia College Savings Plan: Letter from Mary G. Morris, Chief Executive Officer, dated August 31, 2011

10.  Wells Fargo Funds Management, LLC: Letter from Andrew N. Owen, Executive Vice President, dated August 31, 2011