1.  American Bankers Association: Letter from Cristeena G. Naser, Senior Counsel, dated April 11, 2011

2.  American Council of Engineering Companies: Letter from David A. Raymond, President and CEO, dated April 11, 2011

3.  American Federation of State, County and Municipal Employees: Letter from Gerald W. McEntee, International President, dated April 11, 2011

4.  American Governmental Financial Services: E-mail from Robert Doty, President, dated April 11, 2011

5.  B-Payne Group: Letter from John B. Payne, Principal, dated March 28, 2011

6.  Education Finance Council: Letter from Vince Sampson, President, dated April 11, 2011

7.  Fi360: Letter from Blaine F. Aikin, CEO, and Kristina A. Fausti, Director of Legal and Regulatory Affairs, dated April 11, 2011

8.  Lewis Young Robertson & Burningham, Inc.: Letter from Scott J. Robertson, Principal, dated April 11, 2011

9.  Michigan Bankers Association: Letter from Richard D. Lavolette, General Counsel

10.  Municipal Regulatory Counsulting LLC: Letter from David Levy, Principal, dated April 11, 2011

11.  National Association of Independent Public Finance Advisors: Letter from Colette J. Irwin-Knott, President, dated April 11, 2011

12.  Not For Profit Capital Strategies: E-mail from Ed Crouch, dated February 14, 2011

13.  Phoenix Advisors, LLC: E-mail from Peter G. Egan, Managing Director, dated March 3, 2011

14.  Phoenix Advisors, LLC: E-mail from Peter G. Egan, Managing Director, dated March 4, 2011

15.  Public Financial Management: Letter from Joseph J. Connolly, General Counsel, dated April 8, 2011

16.  Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated April 11, 2011

17.  Wisconsin Bankers Association: Letter from Rose Oswald Poels, Interim CEO/President, dated April 11, 2011