Subject: File No. S7-12-06
From: James A Worrell
Affiliation: Attorney at Law

April 26, 2007

Hedge Funds and others are naked shorting shares without any enforcement by the SEC or brokers to deliver the stock certificates. The results are disasterous to business that need to raise capital.

The shorts objective is to shut down the business so they never have to deliver stock certificates.

The SEC is complicit in this activity by failure to demand delivery.

Shorting stocks is a fine investment strategey provided shares are actually borrowed and delivered. Naked shorting is a fraud. Please note that Oklahoma has passed a law allowing civil actions for naked shorting with failure to deliver.

Your inactivity is going to hurt businesses, honest investor and the stock market in general.

You never respond to inquiries which leads me to believe somebody is being paid off.

Do the right thing, now Please view this web presentation: