Subject: File No. 4-590
From: Robert F Meyer

September 29, 2009

To Whom It May Concern:
Any conclusion that the Security Exchange Committee makes that allows the creation of shares due to the fact that a shorting party cannot locate shares to borrow, for the purposes of shorting a stock is the same as committing the crime of counterfeiting.
Anyone that is complicit with setting up such a system is facilitating such activity.
By all means people that buy into a company to invest in it should not have their money stolen by false shares appearing by this venue to create them, since they are not available for borrowing in a shorting of the stocks.
Persons that do such things should then be prosecuted for fraud and grand theft. It has not happened so far, but should not have been allowed. There are companies out there like Big Lots and Sears Holdings that have become victims of such activity, and it was done with impunity.
R F Meyer