Subject: File No. S7-08-09
From: Jeff W., Ph.D., MBA
Affiliation: President

May 5, 2009

Short selling diluting the share value, short sell creates incentives for manipulation and killing companies for maximum profit.
Short selling does not make economic sense.
SEC's inactive and tardy actions are very disappointing to many average Americans.

FTD needs to clear out, naked shorted shares need to be covered, and naked shorting laws need to be enforced. Short selling needs to be completely forbidden to restore investors confidence.

(Attached File #1: s70809-1197.pdf)