Subject: File No. S7-08-08
From: Dave Narby

April 1, 2008

A good start.

In addition, any funds used for selling short shares needs to go into escrow, to be held until those shares are delivered, and interest needs to be paid on those shares until delivery is made.

This will add strong incentive to deliver those shares in a timely and law abiding fashion.

Best regards,

Dave Narby