Subject: File No. S7-08-09
From: Dennis Smith

April 17, 2009

For years, parasites in pinstripes at the SEC officially denied any problem(s) with naked shorts while pissing on our shoes and telling us it was raining. Now, you are asking for more comments regarding abject failures to deliver (counterfeiting by any other name) while suggesting theres a clean end of the turd that can semi-perhaps be regulated if only you can decide on which of the diversionary proposals might somehow reduce the problem while not costing your cohorts too much in the way of illegal profits. There would not be a problem period if sellers were required to simply deliver that which they sell in a timely fashion. The depth of systemic corruption on Wall Street and environs is absolutely staggering and you fine folks at the SEC remain demonstrably uninterested in doing anything meaningful about it. Shamel on you. Our country deserves better.