Subject: File No. S7-19-07
From: Robert Cuomo

September 11, 2007

The regulations that allow for the counterfeiting of US securities must change now. It is nothing less than treason to allow the regulations to remain on the books that have sufficient loopholes and exemptions as to allow those with ill intent to counterfeit our securities. How is this any different than counterfeiting US currency.

No where else in the real world are we allowed to sell what we don't own. Please reform Regulation SHO so that the loopholes that allow illegal naked shorting is ended forever. Our future depends on our countries financial markets strength and integrity. Our current regulations enable our enemies and those who wish to undermine our great country. Fix regualtion SHO. No exemtions for anyone.

Thank You,

Bob Cuomo