Subject: S7-08-08

September 12, 2008

Attn. Ms Florence Harmon

I am writing to you to voice my complaint of your total lack of understanding of what is happening in our stock markets today. Your short sale rule without an uptick rule is being abused by hedge funds to an enormous and detrimental degree. Do you even know if there is stock being borrowed to effect the short sale. Please get yours heads out of the sand and correct the situation or we will continue to see fine companies being destroyed by the greedy hedge funds. There needs to be regulation of these thieves!

Bob Bos