Subject: File No. S7-08-09
From: Harold Lehman, M.D.
Affiliation: Retired physician

May 10, 2009

Karl Marx once wrote that capitalism will destroy itself. If an inferno of no-rules short-selling, characterized by the absence of an effective uptick rule and the non-enforcement of the rules against naked short selling, which is counterfeiting, pure and simple, then his prophecy will surely come to pass. Do not be responsible for allowing this to happen. It is up to you, the SEC, to take the proper actions to prevent the abolition of capital formation in this great country. Do not single-handedly ruin our country. It is your responsibility to reinstate the uptick rule in a true-to-the-spirit fashion and stringently enforce the rules against naked short selling. And margin rules, which have existed for a reason, should not be evaded by ETFs.

If you allow these financial perversities to continue, and our country becomes destitute because of it, then the responsibility of so much suffering for the sake of a few ruthless, extraordinarily greedy individuals is squarely on your shoulders.

Harold Lehman, M.D