Subject: File No. S7-08-09
From: michael F mather

April 11, 2009

Mary Shapiro, you insult the American public. Yet another lengthy comment period and you'll receive and ignore hundreds of pleas from the small investor you are meant to look after, to end the criminality of naked short selling. You'll agree to a closed door meeting toward the period end with the broker dealers and their large hedgefund clients,record no notes and reward them with loopholes they can drive their motor yacht thru. Cox with a skirt more of the same. Shame on you and the Obama that promised change. Amerika, home of the uber-wealthy calling the shots.