Subject: File No. S7-12-06
From: Dan C Heilman

September 15, 2006

Put teeth into Regulation SHO Stop Counterfeiting of Shares, and anybody that don't think that Naked Short Selling is not Counterfeiting, is probably being paid by the crooks.

We, the investing public, "Are mad as hell and are not going to take it anymore" Stop these Counterfeiting Crooks