Subject: File No. S7-19-07
From: wallace collins, sr

September 2, 2007

Mr.Cox
What about the many victems that have lost Billions of dollars,and the start-up Companies that were forced into Bankrupcy? American investors dreams shattered by 'loopholes' and non enforcement of our Gov. Agencies designed to protect us US Citizens.
So what are you going to do next 'Forgive' the 'naked shorters' Debt?