Subject: Require short position disclosure

July 15, 2008

Dear SEC,

Why do you not require short sellers to disclose their postions quarterly as you do for longs. Why do forms 13f, 13d, 13f not apply to short sellers? Why do short sellers never get prosecuted for insider trading? Wake up. Short selling is killing America, wiping out retirement accounts. Why are short sellers never prosecuted for not delivering shares within the time allotted by Regulation T? Why is regulation so one sided? It would seem to me much more focus should be put on short selling. It is destroying the American INVESTOR!


Brian Hathaway