Subject: File No. S7-12-06
From: Janie White

February 5, 2007

Ladies and Gentlemen,

Have you extended the official comment period of this proposal?

Did you ever stop to wonder what you are costing investors and corporations by delaying the passing of this proposal?

In an emergency situation, every second counts. If you fail to see this situation is ,indeed, an urgent one in nature, I ask that you step aside and allow someone who is willing to attend to the Commission's duties, responsibilities, and obligations ,to do so.

I am sickened by your lack of attention to this proposal.

I am sickened that the Commission has chosen power and privilege over justice , time and time again.

Investors want reform....true reform. We do not want, nor desire, complexed laws full of loopholes, which do nothing to alleviate the ongoing problems.

It is true that hedge funds, death spiral financing, market manipulation, and the counterfeiting of securities have been major catalysts to the decline of our financial system. But, bigger than these problems, are those who enable them.

If your question is how to fix it, start by taking a long, hard look at yourselves in the mirror and ask if you have done the job our forefathers would have expected of you.

Ladies and gentlemen, you are the problem.