Subject: File No. S7-20-08
From: Kenny Phan
Affiliation: Ph.D UW

July 22, 2008

To whom this may concern,

I have been a long term investor of LDK solar for a year now. This is a Chinese company with base in California. This company has been the leader in the polysilicon and wafer making company. LDK has phenomenon growth and amazing list of contracts currently totaled at 23 billion dollars for the next 10 years.

Due to this phenomenon growth, the hedge funds and short sellers have abused this stock. This stock has been listed on the REG SHO list entry completely unreasonable at 192 days. Currently the number shares of short are more than the number of float. There are about 30 million shares, 15 million are being owned by institutions, and about at least 7 millions shares are retail investors. Yet, there are currently 15 millions shares being shorted. That left more than 7 millions are illegally shorted.

It is imperative that SEC take a look at this company and impose fines and regulations for such a illegal practice to improve the current condition of the economy where retail investors are currently crushed by these wall street bullies and crooks. Please do your job that the people have elected you to do. Unless this naked shorting stopped, the stock market will be in jeopardized and the retail investors will continue to suffer. I have been the victim of this illegal practice and will be continued to one if the SEC doesn't intervene.

I earnestly request the SEC to authorize the immediate stop to this illegal naked shorting not just the financial sectors but all the companies. No company is deserved to be illegally treated.


Kenny Phan, Ph.D