Subject: File No. S7-25-08
From: Rick Cobb

September 19, 2008

To Whom It May Concern:

I am a small investor trying to build an IRA portfolio for my wifeís and my retirement. I invested in Sirius before the merger. The risk was higher than some, but the fundamentals and potential are present except for the illegal and predatory shorting and naked shorting that has and is taking place by financial institutions such as Goldman Sachs. My investment has dwindled until I only have ľ of my original investment.

Now, Secretary Paulson has announced a plan to bailout the very institutions that have destroyed my investment by protecting them from what they have done, creating rumors and negative stories in order to short the stock. Goldman Sachs continually put out negative news and analysis as they shorted in an aggressive way Sirius stock.

This is a formal complaint and request to do something concerning this criminal behavior that has killed my and many otherís investment in Sirius XM.

Sincerely,

Rick Cobb