Subject: File No. S7-09-10
Affiliation: CEO

May 20, 2010

The SEC needs to start protecting the retail investors or close up business. As CEO of a company with 234 employees, we have terminated all 401k account agreements and decided never to allow our employees to be raped again by wallstreet crooks. Because of the unemployment situation, our employees are just happy to have a job and they see no benefit in owning a 401k account that will be stolen by wallstreet and hedgefund crooks.

Why did we do this? Simple, because the SEC is a crooked and incompetent group who only serve to give the appearance that wallstreet is rational and fair. The SEC won't even give the average investor a fighting chance. Just look at the removal of the UPTICK rule and substitution of useless circuit breakers. If the SEC was a builder, we would sue when the house burned down and the sprinkler sytem failed.

Until there is hedgefund regulation and a short uptick rule, our company will not even consider an employee 401k "de-retirement" account.