Subject: File No. S7-12-06
From: Bart Downey, Mr
Affiliation: Retired financial officer and currently disgusted and robbed investor

August 27, 2006

I am a retired and abused investor. Over the past three years I have seen the securities market go from brazen thievery to publicly proclaimed collusion and enhancement of the bending/breaking of all the rules to line the pockets of you, the SEC, that is supposed to be protecting the public investor.

In actuality thru this fiasco you have deemed SHO you have allowed these short sellers and the Brokers to commit untold frauds and thefts against the American public.

You are to my belief nothing short of financial terrorist and have committed crimes as bad or far worse than those caused by the terrorist that flew planes into the Twin Towers on 09/11.

The breaking of the law is a criminal action and I fervently hope that the US Justice Department, the members of Congress that can raise their sights above that of personal greed to crush your disruptive, terrorist activities. You have shown your complete lack of enforcement and your duty to protect the public which you so fraudulently state you are doing by this regulation and other meaningless rules that in fact are collusive methods to help the crooks on Wall Street to become richer and you to line your pockets thru your greed and self serving regulations that have caused the public to loose untold billions if not trillions of dollars to this greed and fraud.

It is hoped that you criminals will eventually have to pay for your crimes and I hope that each and every one of you end up in a prison doing the maximum allowed by law and that you are forced to repay all the monies you have stolen. Unfortunately the lives you have ruined cannot be replaced but maybe the (honest) regulatory bodies that might still exist will destroy your greed infested treasures.

I pray I will live long enough to see you pay for these crimes against humanity and the greedy criminals you are trying to protect with these hollow regulations that have done nothing for the honest small investor.