Subject: File No. S7-08-09
From: Michael Stolfo

April 21, 2009

Talk about closing the door after the cows got out Am I the only one who finds it difficult to believe that the lapse of the uptick rule and the establishment of the (now relaxed) mark-to-market rules occurred within the same year (2007) ???

Any and every enemy of this great country of ours has now found that there is no need to ram planes into the sides of buildings when they can sit in their mud huts with a laptop and bring our financial system to its knees. GREAT job folks.