Subject: File No. 4-627
From: E. A. TAYLOR
Affiliation: TTTAXES-small business owner

June 24, 2011

We now know that the SEC was complicit in the Madoff crime.

Complicit by several measures, but mostly because it did not regulate and pursue the issue when the the crime was laid in their lap.

My suggestion is to have strict, mandatory, enforcement procedures placed upon the SEC within the final short selling regulations.