Subject: File No. 4-627
From: Mark C Dubberley, CPA

May 9, 2011

Short selling is the sale of unregistered securities. Short selling is the sale of unregistered securities.

There is only one owner of each share. Where did the SEC ever get the idea artificial, unregistered shares may be sold or traded as though they were the genuine shares issued by the corporations?

The SEC needs to enforce the existing laws and protect investors from this fraudulent behavior instead of encouraging it.