Subject: File No. S7-12-06
From: A Befuddled American

February 5, 2007

Silly little naive Nimrod that I am, I had thought that the SHO list, meticulously kept and published from January 2005, would be/has been used by the SEC to identify securities whose price per share was being fraudently manipulated so that wholesale theft of American investors' funds could be detected and prevented.

Golly, am I stupid or what??