Dear Sir/Madame – Attached is my comment letter regarding the proposed regulatory changes being made to the current FCA appraisal rules.  Please let me know if you have any questions about it.  I can be reached per the information below.  Thank you.

Best regards,

Teree

Teresa Castanias, CPA

1500 E. Split Rock Drive, Unit 1

Ivins, Utah 84738

(916) 761-8686

(866) 365-3772 fax

tereecastanias@gmail.com

www.castaniascpa.com