Subject: File No. S7-40-10
From: Carolyn Moon

January 12, 2011

Dear Chairman Schapiro and Commissioners,

If the market goes away, perhaps the fighting will stop. That sounds like market forces to me. Do it.

It has been nearly a year and a half since President Obama signed the law; it is time to put this law to action.

Sincerely,

Carolyn Moon