Wow.
I used to get incredibly frustrated at this game...and now I'm back to that point.
But that's okay.
My level is somewhere in the 150s, my Defense, "Strenght" and HP are all maxed. And now, The Hills are impossible. My only suggestion is, more weapons/staffs, tune down the prices on the hats (150k for Halo? O.o), and tune down the boss's difficulty. I have not met or read a review of anyone who actually beat that boss.
Aside from these complaints, the battle system is smooth, the weapons are cool, the stat/skill system, all of it is great. The only complaint is the difficulty, but I'm sure you hear that ALL the time. Thanks Lude, this is yet another great game. :-)