Subject: File No. S7-12-06
From: Lawrence Shultz
Affiliation: Tax Payer

April 21, 2007

It seems that the SEC is just a waste of Tax Payers Dollars. I have contacted both the SEC DOJ in reference to the Naked Short selling against Dendreon Corporation DNDN and they could care less. I am now wondering if they are part of the sham. The Attorney for the SEC is Mr. Rinell Randolph Jr. 202-551-6321. He has not once returned a single call back after leaving messages on a daily basis. If the SEC Refuses to do their job what good are they anyway?