SECOND REQUEST FOR COMMENT ON DRAFT RULE REQUIRING UNDERWRITERS TO SUBMIT 529 COLLEGE SAVINGS PLAN INFORMATION TO THE MSRB

1. Coalition of Mutual Fund Investors: Letter from Niels Holch, Executive Director, dated December 21, 2012

2. College Savings Foundation: Letter from Roger Michaud, Chairman, dated December 21, 2012

3. College Savings Plans Network: Letter from Hon. Michael L. Fitzgerald, Treasurer of Iowa and Chairman, College Savings Plans Network, dated December 21, 2012

4. College Savings Plans of Maryland: Letter from Joan Marshall, Executive Director, dated December 20, 2012

5. Financial Research Corporation: Letter from Paul Curley, Director of College Savings Research, dated December 17, 2012

6. Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated December 20, 2012

7. Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director and Associate General Counsel, dated December 21, 2012

8. Utah Educational Savings Plan: Letter from Lynne N. Ward, Executive Director, dated December 19, 2012