Subject: File No. S7-08-08
From: kevin dalton

July 24, 2008

If in its wisdom, the SEC cannot distinguish between abusive naked shorting and legal shorting, the solution, if you find it impossible to regulate because it is just too difficult, is to outlaw shorting altogether.

Other exchanges function just fine without it.

I am not opposed to shorting, but I am opposed to allowing thieves to profit because the SEC is unable to regulate them effectively.

Best to you all.