Subject: File No. S7-10-05
From: Pat Walker
Affiliation:

December 27, 2005

I am writing in response to regulation proposed by R. Cromwell Coulson regarding short selling and regulation of public trading. I agree that it is imperative that everything that can possibly be done, should be done to protect companies and well intended investors from manipulation by greedy stock 'sharks'. Please help keep the waters safe by implementing File No. 4-500. Request for rulemaking regarding member records of 'short' positions and reporting and public dissemination of aggregate positions by security.

Thank you.