Subject: File No. S7-19-07
From: G Covington

September 12, 2007

To the Commission:

I am a citizen of this fine country, the United States of America. Since July 2004, I have watched closely the scope of "naked shorted", "failed to deliver", and "counterfeit securities" in the U.S markets through various media that includes previous Regulation SHO comments. And I am concerned that the markets potentially over sold available shares of stock in the US stock markets. Such concern is noted in thousands of correspondence articles to the SEC and in significant civil litigation.

On September 9, 2007 (http://www.sec.gov/comments/s7-19-07/s71907-114.htm) I wrote "Apparently, certain people within the Securities Exchange Commission, their benefactors and others in the highest trusted public government and respected private positions sold out the United States Constitution, and every living Citizen of the United States of America, and the men and women who died violently in war defending this Constitution, and who suffered terrible pain from horrific physical and spiritual injuries, and their beloved hurting families. Eliminate ALL exemptions. WHO among us will stop this?" in error. This is my personal opinion and I should have correctly stated such is my opinion. I hope that my opinion can change soon.

Please do not further delay corrective actions to make these markets secure and honest.