Subject: File No. S7-08-08
From: Sidney Lewis
Affiliation: self-employed engineer

August 13, 2008

Please extend/enforce prohibition of naked short selling for ALL stocks within your authority to do so. I see no moral logic in allowing anyone to sell something they do not own or have power of attorney to sell. In my opinion, such methods are tantamount to market manipulation authorization sanctioned by the very organization that is supposed to protect legitimate investors.