Subject: File No. S7-08-08
From: Rahul Singh

July 26, 2008

Hi,

I would like to bring your attention to the practise of NAKED SHORT SELLING that is happening in the stock market.
I have been a painful victim due to this.
Stock like LDK SOLAR ( symbol LDK ) has been illeagally driven down with the help of Naked Short selling.

I would request for protecting small investors like me.
The following

1) Ban on naked short selling
2) Restore the uptick rule
3) Closely implement the stocks which are on Reg short list for the failure to delivery stocks.

Yours Truly,
Rahul