Subject: File No. S7-12-06
From: Timothy Rodgers, CPA

April 15, 2007

To the comnssioners,

I agree with and support the proposed amendments to the Regulation SHO and those from the National Coalition Against Naked Shorting submitted by petition on September 30, 2006.

All short sales should be supported by actual shares and not hollow promises or extended delivery dates.

As noted by entertainer (and protector of the faithful) Jim Cramer, market manipulation still is occurring as he on March 2,2007 on his blog and he says he believes this is occurring now and will continue (without regulatory action by the commission).

I also concur with David Patch:

"If I were SEC Director of Securities I would make a call to Mr. Cramer post haste and get clarification on what he means when in his blog he states "and it will happen again" referring to the torpedo."

If our markets are to be competitive and profitable they must be fair and not 'fixed' by insiders.


Timothy Rodgers
Individual Investor