Subject: File No. S7-08-08
From: Mike Kearney

April 24, 2008

Hello SEC,

Please protect the little investors as well as the big investors. Capitalism made this country great. The land of opportunity. But capitalism, like freedom, has limits. We are free to swing our arms around but if they come close to our fellow citizen's nose, we are to stop. We should be looking out for our fellow citizens while we pursue our financial goals and dreams. Greed destroys capitalism. Unfair business practices are illegal and they destroy capitalism. Please fix this. Below are some articles that spell it out well. Thanks for your time.

http://www.thestreet.com/funds/realmoneyradiowrap/10329451.html

http://www.asensioexposed.com/longshort.htm

http://www.cato.org/pubs/regulation/regv31n1/v31n1-7.pdf

http://www.nationalpost.com/scripts/story.html?id=440313