Subject: File No. S7-08-09
From: Lawrence Calhoun

May 5, 2009

I strongly recommend we do away with all government regulation. Little, no or poor regulation in the airline industry, the banking industry, investment banking and the insurance industry has worked out so well for this country. Corporate greed and stupidity has destroyed all of these industries. If it wasn't for J.P. Morgan Chase and Bank of America saving Bear Stearns and Merrill Lynch, we would be standing in a damn bread line instead of writing comments to you idiots. Lets give everyone in executive land some more bonuses because we don't want to lose their expertise. Now remember SEC, FAA and Treasury Dept. these banks, investment banks, airlines and insurance companies are your customers, TREAT THEM NICE.