Subject: File No. S7-12-06
From: Robert D Olson
Affiliation: U S Citizen

September 15, 2006

In the last three years I have lost all my confidence in the stock market, but more importantly I have lost all respect for the SEC. The blatant disregard of investors in favor of Wall Street.

SHO is, as you know, a joke. Companies are listed and the "shorts" are not covered. Those "SHORTS" become taxable after the cover. By not covering, they have a 100% profit on a counterfit share--all tax free----------WHAT A COUNTRY.

I'm almost despondent in my knowlegde that you know all the above and still do not act.

Your inaction may well be what is needed to bring yet another end to this fiasco-------todays date September 8, 1929--we have a little time before we reach the end of October. Waste not


R. Douglas Olson