Subject: File No. S7-24-08
From: Frank D Tobias
Affiliation: Project Manager

September 29, 2008

Is the newly enacted restriction on Naked Short Selling not being enforced? The newly published Threshold list is quite long and causes me to question the SEC's plan for enforcement of this law.

Should I sit idly by why naked shorting destroys my own shareholder value and retirement prospects or get out now while I still have a shirt and pants?

Neither option is appealing and I hope teeth will be bared to address this situation.

I'm a shareholder of VistaPrint Limited (VPRT), one of the most egregiously shorted securities.