Subject: File No. S7-26-08
From: Bill Daniel

February 26, 2009

So you did not even read the message….. I cannot believe you are so incompetent in a time of National Crisis. What is the problem???? I pay taxes for the SEC to integrate needed rules to stop investors from shorting the Market!!! The “UP TICK RULE” Worked for 70 YEARS…. Reinstate the RULE ASAP!!!!!!!!!!!!!!!!!!!!!

Regards,
Dr. Daniel