Douglas J. Scheidt Associate Director and Chief Counsel, Division of Investment Management Re: Extension of Rule 482 Relief February 9, 2015 Page 16 We thank you for your assistance and consideration. If you have any questions please contact Craig Hoffman at (703) 516-9300 or Roberta Ufford at (202) 861-6643. Craig P. Hoffman, Esq., APM General Counsel American Retirement Association 4245 N.

Fairfax Dr., Ste. 750 Arlington, VA 22203 Roberta J. Ufford, Esq., Principal Groom Law Group 1701 Pennsylvania Ave., NW Washington, D.C.

20006 cc: Laura Solomon .