Re: Comments on Draft Issues Paper on the Roles of and Relationship Between the Actuary and the External Auditor in the Preparation and Audit of Financial Reports May 15, 2009 Thank you for the opportunity to comment. Dear Secretariat; Sincerely, 1850 M Street NW Suite 300 Washington, DC 20036 Telephone 202 223 8196 Facsimile 202 872 1948 www.actuary.org 1