Subject: File No. S7-08-08
From: Craig J Taylor
Affiliation: COO

April 2, 2008

It's about time you stopped this illegal activity. Naked shorting has painted a face on Wall Street "Cheaters"
Consumers alike have been getting robbed and the small investor is terrified to invest anymore.

I have been writing the SEC on a daily basis about the "naked shorting" on CROX and the SEC has turned a blind eye. So in closing, the SEC's name is being tarnished too.