Subject: File No. S7-12-06
From: SANTO ALBANESE
Affiliation: PRESIDENT OF SANTO STYLE INC.

September 15, 2006

To whom it may concern:
Reg. Sho was a first right step to help investors be closer to a level playing field with the shorting and naked shorting of stocks.
Unfortunately it does NOT have enough meat to make sure the shorters do eventually cover their position.
You must make Reg. SHO. more enforceable and with stiffer penalties.