From: Niel Nielsen
Sent: December 13, 2006
Subject: File No. 4-519

I am getting 20 or more spams per day promoting stocks. 3/4 of the spam I get is from someone promoting stocks through spam. I spend a lot of time identifying these and deleting them, and there appears no way for me to stop them.

Someone is making money by doing this, and this needs to be stopped. As I understand, it also is a direct manipulation of the market. I urge you to do something about this. Please.

Niel Nielsen