1.  Benchmark Solutions: Letter from Jim Toffey, Chief Executive Officer, dated June 7, 2012

2.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated July 2, 2012

3.  Government Finance Officers Association: Letter from Susan Gaffney, Director, Federal Liaison Center, dated July 2, 2012

4.  Investment Company Institute: Letter from Dorothy Donohue, Deputy General Counsel-Securities Regulation, dated June 29, 2012

5.  Securities Industry and Financial Markets Association: Letter from Michael Decker, Managing Director and Co-Head of Municipal Securities, dated June 29, 2012

6.  Stifel Nicolaus & Company, Incorporated: Letter from Kenneth E. Williams, Executive Vice-President, Director of Municipal Finance Group, dated June 27, 2012

1.  American Bankers Association and ABA Securities Association: Letter from Cristeena G. Naser, Associate General Counsel, dated August 16, 2012

2.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated July 30, 2012

3.  Bondview.com, LLC: Letter from Robert Kane, Chief Executive Officer, dated June 15, 2012

4.  First Southwest: Letter from Robert Coulter, Senior Vice President and Chief Administrative Officer, dated July 24, 2012

5.  Government Finance Officers Association: Letter from Susan Gaffney, Director, Federal Liaison Center, dated August 1, 2012

6.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated July 30, 2012

7.  Monument Group: Letter from Molly M. Diggins, General Counsel, dated July 31, 2012

8.  National Association of Bond Lawyers: Letter from Kristin H.R. Franceschi, President, dated July 31, 2012

9.  National Association of Independent Public Finance Advisors: Letter from Colette J. Irwin-Knott, President, dated July 31, 2012

10.  Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated July 31, 2012

1.  Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated May 8, 2012

2.  TD Securities (USA) LLC: E-mail from Frank Alessandro dated May 8, 2012

1.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated April 10, 2012

2.  Full Life Financial LLC: Letter from Keith Newcomb, Portfolio Manager, dated April 14, 2012

3.  Government Finance Officers Association: Letter from Susan Gaffney, Director, Federal Liaison Center, dated April 6, 2012

4.  Kious and Co.: E-mail from Michael Kious dated March 13, 2012

5.  M. E. Allison & Co., Inc.: Letter from Christopher R. Allison, Chief Financial Officer, dated March 13, 2012

6.  McGuirk, Hugh: E-mail dated March 14, 2012

7.  National Association of Independent Public Finance Advisors: Letter from Colette J. Irwin-Knott, President, dated April 9, 2012

8.  Oppenheimer & Co. Inc.: Letter from Allison F. Fleitas II, Managing Director, Municipal Capital Markets Group

9.  UMB Bank, N.A.: E-mail from Kristin Koziol dated March 30, 2012

1.  Alamo Capital: E-mail from Bill Mullally dated March 9, 2012

2.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated April 13, 2012

3.  CFA Institute: Letter from Kurt N. Schacht, Managing Director, Standards and Financial Market Integrity, and James C. Allen, Head, Capital Markets Policy, dated April 13, 2012

4.  Edward D. Jones & Co., L.P.: Letter from David E. Fischer-Lodike, Capital Markets and Operations Compliance, dated April 13, 2012

5.  Full Life Financial LLC: Letter from Keith Newcomb, Portfolio Manager, dated April 13, 2012

6.  Government Finance Officers Association: Letter from Susan Gaffney, Director, Federal Liaison Center, dated April 13, 2012

7.  Investment Company Institute: Letter from Dorothy Donohue, Deputy General Counsel-Securities Regulation, dated April 13, 2012

8.  Li, Richard: Letter dated March 7, 2012

9.  Melton, Chris: E-mail dated April 13, 2012

10.  National Association of Independent Public Finance Advisors: Letter from Colette J. Irwin-Knott, President, dated April 13, 2012

11.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director, Associate General Counsel, dated April 13, 2012

12.  Thornburg Investment Management: Letter from Josh Gonze, Chris Ryon, and Chris Ihlefeld, Co-Portfolio Managers, dated March 12, 2012

13.  Vanguard: Letter from Christopher Alwine, Head of Municipal Bond Group, dated April 13, 2012

14.  Wells Fargo Advisors: Letter from Ronald C. Long, Director of Regulatory Affairs, dated April 13, 2012

1.  Broadridge Financial Solutions, Inc.: Letter from Charles V. Callan, Chief Regulatory Officer, dated April 2, 2012

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

3.  College Savings Plans Network: Letter from Michael L. Fitzgerald, Chair, College Savings Plans Network, & State Treasurer of Iowa, dated April 2, 2012

4.  Commonwealth Financial Network: Letter from Brendan Daly, Legal and Compliance Counsel, dated March 30, 2012

5.  Consumer Federation of America: Letter from Barbara Roper, Director of Investor Protection, dated May 7, 2012

6.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated April 2, 2012

7.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director and Associate General Counsel, dated April 2, 2012

8.  Sutherland Asbill & Brennan LLP: Letter from Michael Koffler dated April 2, 2012

9.  T. Rowe Price Associates, Inc.: Letter from David Oestreicher, Chief Legal Counsel, and Regina M. Watson, Senior Associate Counsel, dated April 2, 2012

10.  Utah Educational Savings Plan: Letter from Lynne N. Ward, Executive Director, dated April 2, 2012

11.  Virginia College Savings Plan: Letter from Mary G. Morris, Chief Executive Officer, dated April 2, 2012

1.  BondView: Letter from Robert Kane, CEO, dated March 5, 2012

2.  Government Finance Officers Association: Letter from Susan Gaffney, Director, Federal Liaison Center, dated March 9, 2012

3.  Haynsworth Sinkler Boyd, P.A.: Letter from Kathleen Crum McKinney and Theodore B. DuBose, dated March 5, 2012

4.  Ice Miller LLP: Letter from Philip C. Genetos dated March 6, 2012

5.  Indiana Housing & Community Development Authority: Letter from Blake A. Blanch, Chief Financial Officer

6.  Indianapolis Airport Authority: Letter from Joseph R. Heerens, Chief Legal Officer, dated March 6, 2012

7.  Los Angeles County Metropolitan Transportation Authority: Letter from Michael J. Smith, Assistant Treasurer

8.  National Association of Bond Lawyers: Letter from Kristin H.R. Franceschi, President, dated March 8, 2012

9.  National Federation of Municipal Analysts: Letter from Lisa Good, Executive Director, dated March 26, 2012

10.  Squire Sanders LLP: Letter dated March 6, 2012