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