Subject: File No. S7-08-09
From: edwin J Jewell

April 14, 2009

Why has the SEC not addressed the NAKED SHORTING issue. It has hurt the average investor by this type of manipulation. These matters have been brought to your attention but you have failed to look at this.Americans are starting to see through this scam.You have also not looked into the biggest fraud company of all Goldman Sachs,they have desroyed so much wealth in this country and your agency looks the other way. The only conclusion I can come to is this agency is paid off and addresses cases on individuals but leave the biggest theives alone.