Subject: File No. S7-12-06
From: Daniel P. Moore

April 13, 2007


What are you doing to crackdown on abuses being levied on the American public by naked short sellers? By God, it is your JOB to eliminate this type of market manipulation. The fact that the average citizen is unaware of, or does not understand, this travesty, is completely irrelevant. Please re-examine your fiduciary responsibilty to us, the very citizens of this great country you purport to serve, and do something immediately to rectify this issue.

Playing by the rules is an acceptable and necessary component of free markets. Those that endeavor to act in a manner contrary to fair play, and in the process do tangible harm to public companies and investors, should be pursued and punished to the fullest extent of the law. I'm not saying that these people should be lined up and shot, but they must be stopped, and those found guilty put in jail.

Please reply.

Daniel P. Moore