1.  American Bankers Association: Letter from Cristeena G. Naser, Vice President and Senior Counsel, dated May 1, 2014

2.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated April 28, 2014

3.  Edwin C. Blitz Investments, Inc.: E-mail from Edwin Blitz dated March 18, 2014

4.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated April 15, 2014

5.  LIATI Group, LLC: E-mail from Weldon Fleming dated March 10, 2014

6.  MSA Professional Services, Inc.: Letter from Gilbert A. Hantzsch, Chief Executive Officer, dated April 28, 2014

7.  National Association of Independent Public Finance Advisors: Letter from Jeanine Rodgers Caruso, President, dated April 28, 2014

8.  Raftelis Financial Consultants, Inc.: Letter from Alexis F. Warmath, Vice President, and Christopher P.N. Woodcock, President, Woodcock & Associates, Inc., dated April 28, 2014

9.  Roberts Consulting, LLC: E-mail from Jonathan Roberts dated March 13, 2014

10.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director, Associate General Counsel, dated April 25, 2014

11.  Tibor Partners Inc.: E-mail from William Johnston dated February 25, 2014

12.  Yuba Group: Letter from Linda Fan, Managing Partner, dated April 28, 2014

1.  Acacia Financial Group, Inc.: Letter from Kim M. Whelan, Co-President, dated March 10, 2014

2.  American Bankers Association: Letter from Cristeena G. Naser, Vice President and Senior Counsel, dated March 4, 2014

3.  American Council of Engineering Companies: Letter from David A. Raymond, President and CEO, dated March 7, 2014 

4.  American Public Transportation Association: Letter from Michael P. Melaniphy, President and CEO, dated March 10, 2014

5.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated March 10, 2014

6.  Cape Cod Five Cents Savings Bank: Letter from Dorothy A. Savarese, President and Chief Executive Officer

7.  Chancellor Financial Associates: E-mail from William J. Caraway, President, dated January 14, 2014

8.  Coastal Securities: Letter from Chris Melton, Executive Vice President, dated March 10, 2014

9.  College Savings Foundation: Letter from Mary G. Morris, Chair, dated March 10, 2014

10.  College Savings Plans Network: Letter from Betty Everitt Lochner, Director, Guaranteed Education Tuition Program, dated March 10, 2014

11.  Cooperman Associates: Letter from Joshua G. Cooperman dated March 10, 2014

12.  Erika Miller: E-mail dated February 4, 2015

13.  FCS Group: Letter from Taree Bollinger, Vice President, dated March 17, 2014

14.  First River Advisory L.L.C.: Letter from Shelley J. Aronson, President, dated January 16, 2014

15.  First Southwest Company: Letter from Hill A. Feinberg, Chairman and Chief Executive Officer, and Michael G. Bartolotta, Vice Chairman, dated March 7, 2014

16.  Frost Bank: Letter from William H. Sirakos, Senior Executive Vice President, dated March 10, 2014

17.  George K. Baum & Company: Letter from Guy E. Yandel, EVP and Head of Public Finance, Dana L. Bjornson, EVP, CFO and Chief Compliance Officer, and Andrew F. Sears, SVP and General Counsel, dated March 10, 2014

18.  Government Finance Officers Association: Letter from Dustin McDonald, Director, Federal Liasion Center, dated March 13, 2014

19.  Government Investment Officers Association: Letter from Laura Glenn, President, et. al., dated March 7, 2014

20.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated March 4, 2014

21.  J.P. Morgan: Letter from Paul N. Palmeri, Managing Director, dated March 10, 2014

22.  Kutak Rock LLP: Letter from John J. Wagner dated March 10, 2014

23.  Lamont Financial Services Corporation: Letter from Robert A. Lamb, President, dated March 10, 2014

24.  Lewis Young Robertson & Burningham, Inc.: Letter from Laura D. Lewis, Principal, dated March 3, 2014

25.  MSA Professional Services, Inc.: Letter from Gilbert A. Hantzsch, CEO, dated March 10, 2014

26.  National Association of Bond Lawyers: Letter from Allen K. Robertson, President, dated March 18, 2014

27.  National Association of Health and Educational Facilities Finance Authorities: Letter from Pamela Lenane, President, David J. Kates, Chapman and Cutler LLP, and Charles A. Samuels, Mintz Levin, dated March 10, 2014

28.  National Association of Independent Public Finance Advisors: Letter from Jeanine Rodgers Caruso, President, dated March 10, 2014

29.  National Healthcare Capital LLC: Letter from Richard Plumstead

30.  New York State Bar Association, Business Law Section, Securities Regulation Committee: Letter from Peter W. LaVigne, Chair of the Committee, dated March 12, 2014

31.  Northland Securities, Inc.: Letter from John R. Fifield, Jr., Director of Public Finance/Senior Vice President, dated March 7, 2014 

32.  Oppenheimer & Co. Inc.: E-mail from John Rodstrom dated March 10, 2014

33.  Parsons Brinckerhoff Advisory Services, Inc.: Letter from Mark E. Briggs, President, dated March 10, 2014

34.  Piper Jaffray: Letter from Frank Fairman, Managing Director, Head of Public Finance Services, dated March 10, 2014

35.  Public Financial Management, Inc.: Letter from John H. Bonow, Chief Executive Officer, dated March 10, 2014

36.  Public Resources Advisory Group: Letter from Thomas Huestis dated March 10, 2014

37.  Raftelis Financial Consultants, Inc.: Letter from Lex Warmath dated March 10, 2014

38.  Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated March 10, 2014

39.  Sutherland Asbill & Brennan LLP: Letter from Michael B. Koffler dated March 10, 2014

40.  Wells Fargo Advisors, LLC: Letter from Robert J. McCarthy, Director of Regulatory Policy, dated March 10, 2014

41.  Winters & Co. Advisors, LLC: Letter from Christopher J. Winters dated March 10, 2014

42.  WM Financial Strategies: Letter from Joy A. Howard, Principal, dated March 10, 2014

43.  Woodcock & Associates, Inc.: E-mail from Christopher Woodcock dated January 14, 2014

44.  Wulff, Hansen & Co.: Letter from Chris Charles, President, dated March 17, 2014

45.  Yuba Group: Letter from Linda Fan, Managing Partner, dated March 7, 2014

46.  Zions First National Bank: Letter from W. David Hemingway, Executive Vice President, dated March 10, 2014

1. Financial Services Institute: Letter from David T. Bellaire, Executive Vice President and General Counsel, dated September 20, 2013

2. National Association of Independent Public Finance Advisors: Letter from Jeanine Rodgers Caruso, President, dated September 20, 2013

3. Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated September 20, 2013

4. U.S. Bancorp Investments, Inc.: E-mail from Herbert Neufeld dated August 19, 2013

1.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated November 1, 2013

2.  Corporate Treasury Investment Consulting LLC: Letter from Mark O. Conner, Principal, dated August 16, 2013

3.  Financial Information Forum: Letter from Manisha Kimmel, Executive Director, dated November 1, 2013

4.  Interactive Data Corporation: Letter from Mark Hepsworth, President, Interactive Data Pricing and Reference Data, dated November 1, 2013

5.  Leonard, Jack: Letter dated August 1, 2013

6.  Long, Cate: E-mail dated November 1, 2013

7.  Sayer, Steven: E-mail dated November 3, 2013

8.  Securities Industry and Financial Markets Association: Letter from Leslie M. Norwood, Managing Director and Associate General Counsel, dated November 1, 2013

9.  Wells Fargo Advisors, LLC: Letter from Robert J.McCarthy, Director of Regulatory Policy, dated November 1, 2013

1.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated March 28, 2013

2.  Boyle, Nick: Letter

3.  City of Milwaukee: E-mail from Richard Li dated March 7, 2013

4.  Government Finance Officers Association: Letter from Dustin McDonald, Director, Federal Liaison Center, dated April 30, 2013

5.  National Association of Bond Lawyers: Letter from Scott R. Lilienthal, President, dated March 29, 2013

1.  American Council of Engineering Companies: Letter from David A. Raymond, President and CEO, dated February 7, 2013

2.  Cooperman Assoc.: E-mail from Josh Cooperman dated December 18, 2012

3.  Financial Information Forum: Letter from Arsalan Shahid, Program Director, dated February 19, 2013

4.  Financial Services Institute: Letter from David T. Bellaire, Executive Vice President and General Counsel, dated February 19, 2013

5.  FirstSouthwest: Letter from Hill A. Feinberg, Chairman and Chief Executive Officer, and Michael Bartolotta, Vice Chairman, dated February 19, 2013

6.  Government Finance Officers Association: Letter from Dustin McDonald, Director, Federal Liaison Center, dated March 5, 2013

7.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated February 19, 2013

8.  McCarthy, Thomas: E-mail dated December 27, 2012

9.  National Association of Bond Lawyers: Letter from Scott R. Lilienthal, President, dated February 22, 2013

10.  National Federation of Municipal Analysts: Letter from William Oliver, Industry & Media Liaison, dated March 6, 2013

11.  Sanderlin Securities: Letter from Dan Mayfield

12.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director, Associate General Counsel, dated February 19, 2013

13.  Sutherland Asbill & Brennan LLP: Letter from Michael Koffler dated February 19, 2013

14.  Vanguard: Letter from John C. Heywood, Principal, Retail Investor Group, dated February 19, 2013

15.  Wells Fargo Advisors, LLC: Letter from Robert J. McCarthy, Director of Regulatory Policy, dated February 19, 2013

16.  Wells Fargo Securities: Letter from Gerald K. Mayfield, Senior Counsel, dated February 19, 2013

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

2.  Dorsey & Company, Inc.: Letter from Steven Rueb, Vice President, dated November 14, 2012

3.  Edward D. Jones & Co., L.P.: Letter from David Fischer-Lodike, Capital Markets & Operations Compliance, dated November 2, 2012

4.  Financial Planning Association: Letter from David A. Cohen, Assistant Director - Government Relations, dated November 2, 2012

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

6.  Investment Company Institute: Letter from Dorothy Donohue, Deputy General Counsel - Securities Regulation, dated November 2, 2012

7.  National Association of Independent Public Finance Advisors: Letter from Jeanine Rodgers Caruso, President, dated November 2, 2012

8.  Rhode Island Health and Educational Building Corporation: Letter from Robert E. Donovan, Executive Director, dated October 15, 2012

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

10.  Vanguard: Letter from Christopher Alwine, Head of Municipal Bond Group, dated November 2, 2012

1.  College Savings Plans Network and College Savings Foundation: Letter from Hon. Michael L. Fitzgerald, Treasurer of Iowa and Chairman, College Savings Plans Network, and Roger Michaud, Chairman, College Savings Foundation, dated September 14, 2012

2.  College Savings Plans of Maryland: Letter from Joan Marshall, Executive Director, dated September 14, 2012

3.  Financial Research Corporation: Letter dated August 29, 2012

4.  Investment Company Institute: Letter from Tamara K. Salmon, Senior Associate Counsel, dated September 14, 2012

5.  Securities Industry and Financial Markets Association: Letter from David L. Cohen, Managing Director and Associate General Counsel, dated September 14, 2012

6.  Sutherland Asbill & Brennan LLP: Letter from Michael Koffler, dated September 14, 2012

7.  Utah Educational Savings Plan: Letter from Lynne N. Ward, Executive Director, dated September 14, 2012