Congress / International Accounting Standards Board / Actuarial Board for Counseling and Discipline / Financial Reporting Committee / Joint Committee for the Code of Professional Conduct / Actuarial Standards Board / U.S. Securities and Exchange Commission / American Academy of Actuaries Risk Management and Financial Reporting Council / Financial Reporting Committee American Academy / Risk Management and Financial Reporting Council / National Association of Insurance Commissioners / American Academy of Actuaries / / /
October 9, 2007 U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC[removed]File Number S7[removed]Via email: [removed]