Comment Letter RE Temporary Rule Regarding Principal Trades with Certain Advisory Clients SEC Release No IA-3118 File No S7-23-07 From Peter J. Mougey, PIABA President, 2010-2011 To Elizabeth M. Murphy, Secretary, Securities and Exchange Commission Date Mon, 12/20/2010 - 12:00pm Comment Letter Link Temporary Rule Regarding Principal Trades with Certain Advisory Clients