Subject: File No. S7-12-06
From: Erminie and Robert Rowe

February 21, 2007

Dear SEC -

Eliminate the grandfather clause and the NSS theft under SHO .. and see to it that all investors get their money back and see to it that the thieves also get severe penalties from your Commission on top of the money due to us.

The time has come for the SEC to take action in behalf of the American Investors who have been taken advantage of for way to long a time. RICO is around the corner .. act NOW.

You are all on thin ice .. act to save yourselves and the average investors your Commission has been created to save from crooks

Most Sincerely,

E and R Rowe