Subject: File No. S7-19-07
From: Martin W Mitchell

July 18, 2008

I am commenting on SHO. I am not sophisticated enough to make a profound legal argument. I did lodge a complaint to the SEC about six weeks ago about phony, not for profit, trades in the company Richmont Mines. I assume you are like the border patrol, one agent for every 10,000 violators. In any case, your efforts to maintain "honest" markets seem to be about as successful as the border patrol. Please keep trying to improve on the "regulations" as they are currently constituted.

Thank you.