Subject: File No. S7-12-06
From: John Johnson

March 28, 2007

March 28, 2007

To all at the SEC:

By extending the comment period with regard to amending regulation SHO, it has become apparent to many, you at the SEC may not fully understand the problem. It appears you at the SEC are unqualified to perform the job you are being paid to do, which I believe is to protect the interests of investors, ALL INVESTORS, not just the few aware of this problem.

To help get you on the right track, I have provided you with a list of companies that are currently being abused by the practice of naked short selling, aka, counterfeiting, aka, thievery. Oh, and by the way, this list only includes companies that have reached the T+3 threshold in accordance with your standards and does not include the NAKED SHORT SELLING ABUSE of EVERY stock, EVERY day of which have yet to reach threshold levels. Liquidity or Theft? Maybe, just maybe, one day you at the SEC will figure it out and start doing the job entrusted in you, which again, is to protect the interests of ALL INVESTORS.

Naked Short List as of 2007-03-27
Report Generated on Wed, 28 Mar 2007 07:59:24 -0700

Rec.#
Symbol
Days Listed
$ Last Trade
% Change
$ Change
Trade Volume
As Of (EST)

1
OSTK
486
17.390

0.100
6,226
2007-03-28 09:51:39

2
MDTL
412
17.300

-0.410
34,592
2007-03-28 10:34:10

3
FFH
384
227.610

-1.890
11,900
2007-03-28 10:47:32

4
PEIX
349
16.350

0.270
75,185
2007-03-28 09:58:26

5
ZOLT
288
33.340

0.070
139,578
2007-03-28 10:58:07

6
AGIX
248
2.860

-0.380
3,475,067
2007-03-28 10:43:56

7
NFLD
242
3.500

-0.020
30,769
2007-03-28 09:58:31

8
NFI
216
5.100

0.110
339,000
2007-03-28 10:26:39

9
PWEI
179
33.000

0.500
101,835
2007-03-28 10:11:04

10
NRMX
178
15.270

-0.100
93,946
2007-03-28 10:01:41

11
LDB
170
12.180

-0.090
4,100
2007-03-28 16:00:00

12
IOC
143
27.450

0.100
81,600
2007-03-28 10:45:54

13
CMG
131
61.720

-0.650
19,100
2007-03-28 10:50:10

14
IIG
129
19.700

0.360
223,700
2007-03-28 10:49:56

15
NYX
128
97.290

3.690
3,231,789
2007-03-28 10:30:44

16
SMFJY
116
9.300

-0.150
491,900
2007-03-28 16:00:00

17
AMTCW
116
0.120

8,000
2007-03-28 09:30:06

18
JZE
109
25.700

-0.230
1,000
2007-03-28 10:14:12

19
SPWR
105
46.000

0.880
392,922
2007-03-28 10:27:27

20
NHYB
86
0.010

2007-03-28 16:00:00

21
ADSO
81
0.130

500
2007-03-28 16:00:00

22
DJL
73
11.950

2007-03-28 16:00:00

23
BBW
59
27.150

-0.340
5,800
2007-03-28 09:32:54

24
GROW
54
55.800

2.200
722,485
2007-03-28 10:26:14

25
MWSNF
54
2.414

0.157
47,700
2007-03-28 16:00:00

26
DPP
50
10.870

0.050
3,000
2007-03-28 16:00:00

27
JRCC
49
7.500

-0.010
98,653
2007-03-28 10:40:29

28
WSDT
48
6.950

0.050
6,450
2007-03-28 09:59:00

29
FVITF
47
2.703

0.023
9,600
2007-03-28 16:00:00

30
MOBL
47
0.033

-0.001
526,000
2007-03-28 10:09:52

31
HTE
46
24.970

0.160
156,000
2007-03-28 10:36:03

32
DSTI
44
5.370

-0.340
208,900
2007-03-28 10:47:49

33
GSPG
43
0.003

206,129
2007-03-28 09:52:06

34
GLL
43
11.720

2007-03-28 16:00:00

35
DALRQ
43
0.510

-0.160
15,970,948
2007-03-28 10:27:11

36
IEXCF
42
2.760

-0.027
1,200
2007-03-28 16:00:00

37
OMRP
42
0.020

2007-03-28 16:00:00

38
RGWYF
40
2.085

-0.090
82,000
2007-03-28 16:00:00

39
XHB
38
32.700

-0.910
1,876,000
2007-03-28 10:40:42

40
BKN
36
19.000

0.040
11,200
2007-03-28 10:51:32

41
BRLC
35
8.310

0.380
1,229,328
2007-03-28 10:26:12

42
BDRBF
34
4.000

0.050
75,500
2007-03-28 16:00:00

43
TRLG
32
15.590

-0.180
15,931
2007-03-28 10:02:32

44
LZB
30
12.440

-0.300
74,500
2007-03-28 10:45:28

45
AWYI
30
0.002

-0.001
100,100
2007-03-28 10:53:29

46
MVIS
30
3.580

-0.060
137,396
2007-03-28 10:48:39

47
HBOOY
29
21.100

128,600
2007-03-28 16:00:00

48
SHCAY
29
19.450

-0.130
84,400
2007-03-28 16:00:00

49
NNSR
28
0.007

638,750
2007-03-28 10:44:49

50
IHLDY
27
21.400

800
2007-03-28 16:00:00

51
RGRP
27
2.550

-0.130
27,950
2007-03-28 10:39:31

52
RMDX
27
1.440

-0.010
353,730
2007-03-28 09:58:48

53
XLF
26
35.540

-0.260
2,091,000
2007-03-28 10:30:13

54
NTRI
25
48.890

-0.700
404,371
2007-03-28 10:45:05

55
OVTI
25
13.550

-0.250
280,857
2007-03-28 10:53:48

56
WCI
24
21.230

-0.470
362,000
2007-03-28 10:38:14

57
ADH
24
0.460

-0.020
70,000
2007-03-28 10:26:00

58
ISI
24
126.880

-0.570
400
2007-03-28 09:36:16

59
LMGGF
23
16.550

-0.025
277,900
2007-03-28 16:00:00

60
NIVM
23
0.650

0.050
34,500
2007-03-28 16:00:00

61
ASFI
22
42.110

-0.380
28,204
2007-03-28 09:59:04

62
SIMC
22
5.750

-0.210
1,950
2007-03-28 09:32:39

63
AOOR
21
0.051

0.001
240,900
2007-03-28 10:06:38

64
CGDF
21
1.250

-0.010
34,055
2007-03-28 10:27:38

65
TDSC
21
19.860

-0.140
4,800
2007-03-28 10:04:50

66
VNARF
21
1.370

0.018
32,600
2007-03-28 16:00:00

67
STKP
21
0.310

2007-03-28 16:00:00

68
AURC
20
0.071

0.003
290,400
2007-03-28 10:07:22

69
EWL
20
25.520

-0.200
27,100
2007-03-28 10:29:45

70
CYTR
20
4.720

0.030
91,264
2007-03-28 10:02:54

71
TELK
20
5.410

-0.070
41,115
2007-03-28 10:45:05

72
CSCE
20
0.011

62,800
2007-03-28 10:04:23

73
CNCA
19
7.870

-0.040
1,000
2007-03-28 10:34:33

74
IMJX
18
0.000

11,700,000
2007-03-28 16:00:00

75
PPD
18
50.660

0.460
29,000
2007-03-28 10:13:59

76
DFC
18
8.430

-0.180
6,100
2007-03-28 10:02:42

77
AHM
18
26.570

-0.410
298,900
2007-03-28 10:33:20

78
NIHK
17
0.081

0.001
57,455
2007-03-28 10:18:35

79
IBB
17
74.470

-0.580
209,400
2007-03-28 10:48:43

80
CPBMF
17
0.454

2007-03-28 16:00:00

81
SWME
17
0.006

-0.001
723,500
2007-03-28 16:00:00

82
GNTA
17
0.330

0.010
697,203
2007-03-28 10:53:39

83
VAW
17
77.630

-0.570
5,800
2007-03-28 10:12:56

84
GVP
16
6.150

0.040
1,400
2007-03-28 16:00:00

85
BRRAY
16
25.400

-0.300
3,100
2007-03-28 16:00:00

86
IMMC
16
3.000

0.050
49,994
2007-03-28 10:48:29

87
UWNK
15
1.210

0.010
12,045
2007-03-28 10:31:47

88
IDU
15
97.490

0.110
3,600
2007-03-28 10:47:07

89
NURO
15
9.540

0.020
5,066
2007-03-28 10:20:59

90
TRDM
15
0.101

-0.004
3,000
2007-03-28 09:30:20

91
FED
15
56.890

-0.710
107,900
2007-03-28 10:14:09

92
IYT
15
85.820

-1.150
255,600
2007-03-28 10:50:47

93
WEESF
15
0.948

0.045
1,300
2007-03-28 16:00:00

94
TLT
14
89.050

0.300
300,200
2007-03-28 10:48:51

95
NVEC
14
27.920

0.520
30,021
2007-03-28 10:29:50

96
KXLAF
14
0.873

-0.012
2,000
2007-03-28 16:00:00

97
QMMG
14
0.006

0.001
139,000
2007-03-28 09:34:53

98
SDS
14
58.200

0.690
254,000
2007-03-28 10:05:33

99
MCB
14
16.950

2007-03-28 16:00:00

100
TTWO
14
20.990

-0.090
131,668
2007-03-28 10:02:27

101
CPL
14
42.130

-3.470
58,300
2007-03-28 10:26:24

102
LUTHW
14
0.105

-0.005
42,867
2007-03-28 10:33:12

103
RTH
14
101.450

-1.030
823,300
2007-03-28 10:04:27

104
INPC
14
10.670

-0.020
68,024
2007-03-28 10:06:12

105
CORS
13
17.400

-0.340
83,710
2007-03-28 10:11:10

106
NSEO
13
0.045

-0.002
239,200
2007-03-28 16:00:00

107
LEND
13
10.240

-0.310
524,490
2007-03-28 09:49:42

108
FRNT
12
6.010

-0.090
42,975
2007-03-28 10:31:24

109
BTQNF
12
2.045

-0.045
15,800
2007-03-28 16:00:00

110
FAAC
12
5.550

-0.050
19,000
2007-03-28 10:37:10

111
ACAD
11
16.360

-0.010
539,304
2007-03-28 10:57:53

112
CGPI
11
13.260

-0.240
24,600
2007-03-28 10:34:39

113
PJE
11
21.000

0.300
700
2007-03-28 10:36:28

114
LXU
11
14.520

-0.010
4,900
2007-03-28 10:13:34

115
PED
11
4.970

-0.020
400
2007-03-28 09:31:57

116
SIFY
11
8.630

-0.120
28,130
2007-03-28 10:27:35

117
BZET
11
0.065

-0.025
121,400
2007-03-28 16:00:00

118
NDBKY
10
37.850

-0.500
5,300
2007-03-28 16:00:00

119
BHWF
10
0.015

-0.001
60,625
2007-03-28 10:27:14

120
HMCBF
10
29.950

2007-03-28 16:00:00

121
CPST
10
1.050

0.070
1,733,867
2007-03-28 10:29:19

122
EFV
10
73.780

-0.570
32,200
2007-03-28 10:41:25

123
BHS
10
31.950

-0.030
88,100
2007-03-28 10:02:52

124
LCRD
10
13.160

0.080
5,631
2007-03-28 09:54:46

125
KKD
10
10.070

-0.100
86,600
2007-03-28 10:28:26

126
ACTI
10
5.050

-0.230
54,392
2007-03-28 10:47:12

127
KBE
10
56.630

-0.440
10,700
2007-03-28 10:16:30

128
ATSAF
10
7.349

-0.808
2,900
2007-03-28 16:00:00

129
PBME
10
0.950

0.010
2,700
2007-03-28 16:00:00

130
ASVI
9
14.820

-0.190
11,794
2007-03-28 10:45:44

131
POOL
9
34.860

-0.450
97,626
2007-03-28 10:32:27

132
FSBK
9
29.630

-0.090
1,200
2007-03-28 10:34:57

133
GTOP
9
3.680

0.050
12,616
2007-03-28 10:06:57

134
MII
9
0.490

0.050
108,600
2007-03-28 10:13:48

135
DSTV
9
0.075

-0.007
12,300
2007-03-28 16:00:00

136
DTEMF
9
1.920

0.079
126,300
2007-03-28 16:00:00

137
QQQQ
9
43.650

-0.340
36,076,339
2007-03-28 10:40:37

138
TONPY
9
50.000

-3.500
9,300
2007-03-28 16:00:00

139
SND
9
10.900

2007-03-28 16:00:00

140
PARL
9
5.690

-0.090
31,727
2007-03-28 10:29:06

141
VRBPF
8
0.525

0.015
164,400
2007-03-28 16:00:00

142
NCST
8
3.850

0.500
61,036
2007-03-28 10:38:37

143
OIH
8
147.260

-0.240
1,420,300
2007-03-28 10:25:54

144
ERDGF
8
1.021

0.081
15,600
2007-03-28 16:00:00

145
TBMLF
8
3.133

2007-03-28 16:00:00

146
BZM
8
18.650

0.010
600
2007-03-28 09:31:29

147
FMT
8
7.830

0.280
611,100
2007-03-28 09:57:08

148
MBTF
8
13.140

0.120
1,700
2007-03-28 09:46:22

149
VCTPF
8
0.630

-0.060
13,133
2007-03-28 10:01:44

150
PEFF
8
0.200

-0.015
30,757
2007-03-28 10:26:27

151
CLM
8
8.560

-0.010
5,700
2007-03-28 09:42:12

152
UTK
8
13.600

0.240
5,700
2007-03-28 10:31:00

153
PII
8
48.880

-0.310
34,000
2007-03-28 10:26:32

154
GFCI
7
0.016

-0.003
1,645,800
2007-03-28 10:48:23

155
LJPC
7
6.930

-0.130
32,039
2007-03-28 10:03:15

156
INSM
7
0.960

-0.020
407,895
2007-03-28 10:51:09

157
JZD
7
22.900

-0.200
3,900
2007-03-28 16:00:00

158
MUO
7
11.740

0.010
2,100
2007-03-28 10:01:45

159
ISRY
7
3.800

-0.200
700
2007-03-28 09:40:53

160
TABCY
7
133.000

-2.000
100
2007-03-28 16:00:00

161
CRF
7
18.600

0.020
4,800
2007-03-28 10:49:15

162
STBUY
6
10.750

-0.250
14,300
2007-03-28 16:00:00

163
ECUXF
6
2.180

-0.060
88,000
2007-03-28 16:00:00

164
PAFBF
6
8.057

2007-03-28 16:00:00

165
TBLC
6
2.650

-0.050
500
2007-03-28 09:35:24

166
PUI
6
20.110

0.040
1,000
2007-03-28 10:28:30

167
RDUFF
6
0.504

-0.006
12,000
2007-03-28 09:54:20

168
CCC
6
8.210

0.110
329,500
2007-03-28 10:44:26

169
TWI
6
25.390

0.280
27,500
2007-03-28 10:37:25

170
PCSV
6
0.650

48,900
2007-03-28 16:00:00

171
PWY
6
18.250

-0.140
900
2007-03-28 10:36:10

172
XLU
6
40.260

0.300
413,700
2007-03-28 10:22:24

173
TOMO
5
14.250

-0.110
8,062
2007-03-28 09:57:37

174
DNDN
5
4.680

0.060
2,493,543
2007-03-28 10:55:06

175
WON
5
6.720

0.020
52,800
2007-03-28 10:22:58

176
SPY
5
141.730

-1.130
36,353,594
2007-03-28 10:39:47

177
BIF
5
11.970

-0.010
12,800
2007-03-28 10:22:30

178
ADBRF
5
0.600

0.010
16,000
2007-03-28 16:00:00

179
SEED
5
9.440

0.770
249,538
2007-03-28 09:58:44

180
DLSL
5
3.750

-0.100
7,750
2007-03-28 10:45:25

181
CSP
5
12.060

-0.010
17,900
2007-03-28 09:57:11

182
CEA
5
29.070

-0.190
3,500
2007-03-28 09:49:25

183
HLEG
5
0.001

2007-03-28 16:00:00

184
CTIC
5
1.590

0.020
30,686
2007-03-28 10:41:10

185
BNPQY
5
52.600

0.500
57,900
2007-03-28 16:00:00

186
GBX
5
26.500

-0.300
26,500
2007-03-28 10:51:41

187
SWCEY
5
90.050

-0.250
4,900
2007-03-28 16:00:00

188
SKFT
5
0.040

0.015
500
2007-03-28 09:30:22

189
EWZ
5
47.480

-1.030
2,077,100
2007-03-28 10:40:26

190
PRNW
5
2.830

-0.040
16,515
2007-03-28 10:51:11

191
XLY
5
37.930

-0.300
183,200
2007-03-28 10:01:51

192
YGCFF
4
1.419

0.051
2,000
2007-03-28 16:00:00

193
HNLGY
4
18.400

-0.100
3,000
2007-03-28 16:00:00

194
AMSC
4
14.210

-0.400
62,213
2007-03-28 10:45:00

195
TRF
4
70.500

0.200
5,100
2007-03-28 09:57:32

196
IOTN
4
4.780

-0.030
27,950
2007-03-28 10:44:25

197
CNLG
4
2.970

0.160
61,619
2007-03-28 10:49:27

198
JSDA
4
21.920

-0.280
260,982
2007-03-28 10:41:16

199
FXI
4
101.610

-0.690
276,400
2007-03-28 10:14:05

200
XLE
4
60.340

-0.410
6,780,572
2007-03-28 10:45:19

201
ANLT
4
0.710

0.010
22,300
2007-03-28 16:00:00

202
ECMV
4
27.500

-0.030
2,100
2007-03-28 10:34:42

203
BHUB
4
0.001

-0.001
116,452,552
2007-03-28 10:34:54

204
PYDS
4
0.144

0.003
1,000
2007-03-28 09:30:05

205
EMKR
4
5.110

0.130
26,026
2007-03-28 09:59:01

206
LBTS
4
0.630

-0.030
46,575
2007-03-28 10:19:52

207
BCST
4
1.700

0.020
14,750
2007-03-28 10:20:14

208
CMNZF
4
0.820

0.017
54,400
2007-03-28 16:00:00

209
RPTN
4
1.580

-0.020
101,570
2007-03-28 10:20:22

210
TGLO
3
0.045

-0.005
80,000
2007-03-28 10:31:52

211
OVEN
3
15.150

-0.380
42,601
2007-03-28 10:56:48

212
HCT
3
10.280

-0.070
800
2007-03-28 10:02:49

213
UFEN
3
1.650

-0.070
24,032
2007-03-28 10:32:17

214
TMTA
3
0.590

-0.020
890,817
2007-03-28 10:08:25

215
SYX
3
19.720

0.050
77,700
2007-03-28 10:28:20

216
PCA
3
14.760

2007-03-28 16:00:00

217
REDF
3
16.130

-0.370
25,523
2007-03-28 10:44:30

218
UEYCF
3
3.485

0.015
71,600
2007-03-28 16:00:00

219
PRKR
3
13.250

-0.310
8,982
2007-03-28 10:04:54

220
ZROS
3
1.140

-0.060
113,883
2007-03-28 09:50:09

221
IMPUY
3
30.000

-0.950
27,000
2007-03-28 16:00:00

222
ISVLF
3
1.608

0.010
42,700
2007-03-28 16:00:00

223
THYFF
3
2.885

0.017
20,600
2007-03-28 16:00:00

224
SSUMY
3
18.300

0.200
3,700
2007-03-28 16:00:00

225
FCGCF
3
4.763

-0.026
1,100
2007-03-28 16:00:00

226
FEU
3
48.800

-0.270
300
2007-03-28 09:49:40

227
SMVD
3
0.410

0.030
60,030
2007-03-28 09:50:54

228
FCCN
3
0.011

-0.001
610,550
2007-03-28 10:12:29

229
UDTT
2
0.007

0.001
843,334
2007-03-28 10:45:03

230
STHJF
2
4.299

0.073
131,100
2007-03-28 16:00:00

231
BAESY
2
36.600

-0.050
87,100
2007-03-28 16:00:00

232
IWC
2
58.590

-0.260
2,800
2007-03-28 09:48:17

233
WVCM
2
22.430

0.080
11,800
2007-03-28 10:06:32

234
EWK
2
26.450

-0.200
21,200
2007-03-28 10:29:51

235
NAYN
2
0.115

0.005
1,700
2007-03-28 16:00:00

236
CCRT
2
31.790

-0.420
69,848
2007-03-28 10:22:31

237
NWBT
2
0.085

20,000
2007-03-28 09:59:41

238
SMRL
1
2.100

-0.250
65,500
2007-03-28 16:00:00

239
IMTS
1
0.010

-0.003
230,000
2007-03-28 16:00:00

240
IYXI
1
2.620

-0.015
21,251
2007-03-28 10:29:06

241
IMAX
1
5.400

0.020
26,700
2007-03-28 09:58:30

242
MTEX
1
15.040

-0.050
34,506
2007-03-28 10:53:56

243
JKD
1
74.430

-0.480
500
2007-03-28 09:59:27

244
EMAG
1
10.450

0.200
271,000
2007-03-28 10:50:38

245
SDA
1
38.550

-1.350
12,800
2007-03-28 10:44:20

246
EMT
1
14.550

-0.100
200
2007-03-28 09:36:12

247
PLMA
1
0.015

-0.005
1,168,475
2007-03-28 10:28:15

248
BVGIF
1
1.383

-0.013
13,000
2007-03-28 16:00:00

249
ITMSF
1
4.830

2007-03-28 16:00:00

250
EXDUF
1
1.192

-0.067
9,100
2007-03-28 16:00:00

251
CYTX
1
5.190

0.150
12,925
2007-03-28 09:58:05