Subject: File No. S7-08-08
From: Mickey Key

July 25, 2008

The markets are manipulated by a few with close connections with market makers and play with "funny - creative" accounting practices. The general populace gets reamed and the stability of companies are compromised.

There is not one good reason to allow "naked shorting" except to benefit the greed factor of just a very few. We are supposed to have SEC safeguards against this monetary manipulation but nothing is being done to the slimy few at the cost to the middle class investor.

Please -- get America back on it's solid footing with business being done with sound and moral pricipals that average middle class citizens can feel safe for investing into the fabric of our economy.