Subject: File No. S7-12-06
From: Robber M. Baron
Affiliation: Short Seller Hedge Fund Inc.

March 16, 2007

To the Honorable Christopher Cox:

Dear Chris:

It was great to hear you talk around and generally meally mouth that irksome direct question at the 3/14 Forum as to WHEN the SEC was actually going to act on the wholesale theft of investors' funds via the clearly illegal and widespread fraud known as Naked Short Selling. (Hell, it's been illegal since the SEC Act of 1934, what's the rush?) Gawd, you havn't lost that political gift of evasive blarney....

Anyhow, you guys have dragged your feet on this since the supposed September 2006 end of the comment period-- not to mention the two plus years of REG SHO, so what's a few more months or even years of inaction?

Reg SHO of 2005 (that stay out of jail free card for past clearly felonious frauds) was a true stroke of genius and has kept the investing suckers at bay for more than two years. I am sure the SEC will come up with something similar (Son of REG SHO??) to quiet this ruckus and keep the US marketplace a safe place for us to shear the sheep....

All the best,


(ATTN: mid level SEC Reader tasked to characterize these letters as Type "A/B".. This is a type "A" letter.)