Subject: File No. S7-19-07
From: Sharon Mueller

September 11, 2007

Any form of naked shorting is excuses can make this all has to be stopped and companies made whole that were affected. In my opinion to allow any form of naked short selling is treasonous and takes money out of the average American's retirement accounts as well as companies and into the hands of brokers, off-shore hedge funds,etc. that never invested one dime yet walk away with money they don't even have to pay taxes on if they are successful in bankrupting the company (which many have been over the years). Show you want an honest market and stop this corruption. Help to make our market a place where companies and our retirement savings can grow and not be robbed. I truly can't see how anyone can make right out of this wrong. Thank you for listening to someone that has been affected by this corrupt practice.