Subject: File No. S7-20-08
From: Bryan D Harris, DDS
Affiliation: Dentist

July 24, 2008

The problem of naked shorting has been ignored . The reg SHO has been a poor attempt to deal with the problem. It is illegal for banks to print fake $100 bills ,yet Investment banks trade fake electronic shares as way of doing business. The public at some point will be made aware of this serious problem which will totally undermine public confidence in our capital system.