Subject: File No. S7-08-08
From: Kurt M Swenson
Affiliation: CEO, Rock of Ages Corporation (NASDAQ: ROAC)

May 2, 2008

Since I firmly believe all short sales should be prohibited entirely, I support all steps by the SEC to completely eliminate "naked" short sales by the most effective rules and procedures possible. It is doubtful in my opinion that the multiple abuses related to short sales will be eliminated by fine tuning existing rules rather than banning them outright.