Subject: File Number S7-04-10

September 2, 2009

Subject: Buyback shares program is another Ponzi Scam on Wall Street

Dear all,

We retail investors believe that buyback shares programs from corporations are robbing shareholders twice and the system needs to stop this immoral practice because companies use shareholders' and company's profit to buy back shares in millions and sometimes billions of dollars and later issue these shares to Board Of Directors and Employees as stock options. These folks will eventually dump these shares back to shareholders. We desperately need help your help in this matter.

God Bless Capitalism and America.

Sincerely yours,

Ivory Lee