1.  Bernardi Securities: Letter from Eric Bederman, Chief Operating and Compliance Officer, dated December 26, 2014

2.  Bond Dealers of America: Letter from Michael Nicholas, Chief Executive Officer, dated January 20, 2015

3.  Coastal Securities: Letter from Chris Melton, Executive Vice President, dated January 16, 2015

4.  Consumer Federation of America: Letter from Micah Hauptman, Financial Services Counsel, dated January 20, 2015

5.  DelphX LLC: Letter from Larry E. Fondren, President and CEO, dated January 7, 2015

6.  Diamant Investment Corporation: Letter from Herbert Diamant, President, dated January 9, 2015

7.  Fidelity Investments: Letter from Norman L. Ashkenas, Chief Compliance Officer, Fidelity Brokerage Services, LLC, and Richard J. O'Brien, Chief Compliance Officer, National Financial Services, LLC, dated January 20, 2015

8.  Financial Information Forum: Letter from Darren Wasney, Program Manager, dated January 20, 2015

9.  Financial Services Institute: Letter from David T. Bellaire, Executive Vice President and General Counsel, dated January 20, 2015

10.  Financial Services Roundtable: Letter from Rich Foster, Vice President and Senior Counsel for Regulatory and Legal Affairs, dated January 20, 2015

11.  Gerald Heilpern: E-mail dated December 9, 2014

12.  Gerald Heilpern: E-mail dated December 18, 2014

13.  Gerald Heilpern: E-mail dated January 8, 2015

14.  Hilliard Lyons: Letter from Alexander I. Rorke, Senior Managing Director, Municipal Securities Group, dated January 20, 2015

15.  Hutchinson Shockey Erley & Co.: Letter from Thomas E. Dannenberg, President and CEO, dated January 20, 2015

16.  Interactive Data: Letter from Andrew Hausman, President, Pricing and Reference Data, dated January 20, 2015

17.  John Smith: E-mail dated December 10, 2014

18.  Jorge Rosso: E-mail dated November 24, 2014

19.  Karin Tex: Letter dated January 12, 2015

20.  McLiney And Company: Email from George J. McLiney, Jr. dated December 22, 2014

21.  Morgan Stanley Smith Barney LLC: Letter from Vincent Lumia, Managing Director, dated January 20, 2015

22.  Nathan Hale Capital, LLC: Letter from Peter G. Brandel, Senior Vice President, Municipal Bond Trading, and Kenneth T. Kerr, Senior Vice President, Municipal Bond Trading, dated January 20, 2015

23.  Office of the Investor Advocate, U.S. Securities and Exchange Commission: Letter from Rick A. Fleming, Investor Advocate, dated January 20, 2015

24.  Private Citizen: E-mail dated November 23, 2014

25.  R. Seelaus & Co., Inc.: Letter from Richard Seelaus dated January 8, 2015

26.  RW Smith & Associates, LLC: E-mail from Paige Pierce dated January 21, 2015

27.  Securities Industry and Financial Markets Association: Letter from Sean Davy, Managing Director, Capital Markets Division, and David L. Cohen, Managing Director and Associate General Counsel, Municipal Securities Division, dated January 20, 2015

28.  Standard & Poor's Securities Evaluations, Inc.: Letter from Gregory Carlin, Vice President, dated January 20, 2015

29.  Thomson Reuters: Letter from Kyle C. Wootten, Deputy Director - Compliance and Regulatory, dated January 16, 2015

30.  Wells Fargo Advisors, LLC: Letter from Robert J. McCarthy, Director of Regulatory Policy, dated January 20, 2015