Subject: File No. S7-08-08
From: robert d boland
Affiliation: executive of public company and board of directors

March 18, 2008

The SEC has taken important steps to make laws to eliminate the problem of naked short selling. it is now time to impliment Reg Sho and hold accountable all Hedge funds responsible for the FTD's and settle the trade completions. the responsiblity for policing and punishing the parties responsible for not completing the FTD's is the one important followup that will remove those responsible from the trading system and restore trading confidence back to the system preserving shareholder value. Please follow through what you have started.