Subject: File No. S7-19-07
From: Robert F Meyer

July 16, 2008

To Responsible Parties of the SEC.

I firmly believe that there should be no loop hole in the law, that allows anyone to Short without firmly having the real shares to do so. The ability of some to Short without securing the shares (Naked Shorting) is theft and fraud.
Sincerely,
R. F. Meyer
p.s.
As responsible authorities you should do all in your power to eliminate such activity.