Subject: File No. S7-02-10
From: Jeff Coffee

January 19, 2010

I've lost all confidence in our capital markets as the SEC has done nothing to crack down on the abuses of Goldman Sachs and other primary dealers who manipulate the market via High Frequency Trading and the use of Dark Pools to the detriment of the small investor.

I will not invest another penny until the SEC stops protecting Goldman Sachs and the other Wall St banks who have not only raped the small investor, but have literally stolen trillions of dollars from the taxpayer.

Mary Schapiro has been a complete and utter failure and needs to resign immediately.