From: Dr. Deborah McKay, DVM
Sent: December , 2006
Subject: File No. 4-519

Ms. Nancy Morris
Securities Exchange Commission
100 F Street NE
Washington, D.C. 20549

Dear Ms. Morris:

Today, I received a SPAM e-mail touting the performance "and future growth" of penny stock EQSE. When I did further research, I learned that this SPAMMING technique, called "pump and dump" is basically unregulated.

I also learned about the rule change proposal (SEC File No. 4-519, see attachment). I am in favor of this rule change, or something similar to protect investors against these types of scams.

Thank you for your time and consideration.

Dr. Deborah McKay, DVM
Shakopee, MN