Subject: File No. 3-11590
From: Mark Quiello

September 6, 2007


After perusing this document I personally come to the conclusion that the compensatory damages are minimal at best. If we are to preclude such behavior by any individual, group, or corporate entity then the consequences must far and away exceed the actions. In my view the penalties should have been higher, the SEC should exhibit the vigor of the former State of New York Attorney General Elliot Spitzer, and there should be swifter actions to conclusion then that which has taken place.