Subject: File No. S7-19-07
From: Bruce Thompson

August 10, 2007

June 29, 2007


I would like to know a few things about the shorters and naked shorters who have issued more shares of NFI than NFI has issued themselves. Currently, there are 19 million shares legally shorted and over 24 million naked shorted by the option market makers to hedge their open PUT positions.

Not bad for a stock with an authorized issue of 37 million shares.

That's right, the shorters have, the majority in secret and blessed by you at the SEC, issued an additional 53 million shares into the market which is 16 million more than NFI did.

Whose financial statements should I be more worried about? NFI more than complies with all reporting requirements. Their financials are as transparent as any company on the market.

The shorters and naked shorters? Their information is secret. Blessed by you at the SEC, most of the shares I currently own were not issued by the company but secretly issued by entities whose financials and plans are completely secret. They don't even have to admit they ever sold a share of NFI.

That as dangerous to the point of lunacy. Brookstreet Securities (a market making broker dealer) just went belly up last week leaving huge naked short positions unaccounted for. Who, exactly, is going to make good on those naked shares they sold to mom and pop investors all over the country? Who guaranteed performance?

What financial guarantees do we, the public, have that these highly leveraged hedge funds, who issue more shares naked than the target company issues legally, have the ability to make good on those shares if the trade goes against them? We don't know because you have allowed them to gain a huge foothold trillions of dollars worth) in our markets completely in secret and without providing financials or guarantees of any kind.

When a hedge fund goes belly up, their leverage causes huge damage to the market. Who is going to make good on Brookstreet's naked positions? Was Brookstreet required to post sufficient collateral to cover? Nobody knows because it is all a SEC blessed secret.

What are you going to do to protect the interests of NFI shareholders? Shareholders who innocently bought those 24 million shares of NFI not knowing they were fake and not knowing that their investment relies more on the financials of some private hedge funds and their in-house options market makers than on the management and financials of the company they bought?