<!DOCTYPE HTML PUBLIC '-//W3C//DTD HTML 4.0 Transitional//EN'>

<html><head><title>535220-00003.htm</title>

<meta name='vs_defaultClientScript' content='JavaScript'>

<meta http-equiv="Content-Type" content="text/html; charset=utf-8">

<meta name='vs_targetSchema' content='http://schemas.microsoft.com/intellisense/ie3-2nav3-0'>

<meta name='Originator' content='CommentWorks'></head><body><Table>

<tr><td><b>Comment Number: </b></td><td>535220-00003</td></tr>

<tr><td><b>Received: </b></td><td>3/27/2008 12:47:13 AM</td></tr>

<tr><td><b>Organization: </b></td><td>Stephen Miller Trade Embalming</td></tr>

<tr><td><b>Commenter: </b></td><td>Stephen Miller</td></tr>

<tr><td><b>State: </b></td><td>PA</td></tr>

<tr><td><b>Agency: </b></td><td>Federal Trade Commission</td></tr>

<tr><td><b>Rule: </b></td><td>Regulatory Review of the Trade Regulation Rule on Funeral Industry Practices</td></tr>

<tr><td>No Attachments</tr></Table>

<hr><P><b>Comments:</b></p>I can't believe you would allow a cemetery to have a &quot;handling fee&quot; but a funeral director cannot.  This is ridiculous.  You must be very uneducated!  In my 25 years of experience, cemeteries are much more unscrupulous (in our area) than any of the funeral homes.  To not hold them to the same standard as funeral directors is a travesty and an injustice to the public. You should be ashamed of yourselves.</body></html>