Subject: File No. 4-557
From: Sian Tong

April 18, 2008

Hello SEC,

Please top the Naked Short Selling Immediately!! I mean STOP IT Completely with ENFORCE-BUY-IN TO COVER all naked short shares.

Stop playing with the rules and create back-doors to allow many abusive hedge funds to steal retired workers money. I personally lost over $15K on Naked Short selling companies.

Regards
Sean