Subject: File No. S7-08-09
From: Shaun M Kane, Esq.
Affiliation: CEO, SMK Research and Investments, Inc.

May 20, 2009

I have watch good companies be driven down to zero worth by short sellers. They work together in concert out of chat rooms to gang up on stocks. It is a game of drive it down then lift it up. Repeat as many times as you want...

The entire stock market is totally corrupt and rigged for the elite people. Find me one person that doesn't feel the stock market is manipulated and I'll show you a liar.

With the SEC it's inept management and politics as usual. I think Las Vegas is a better option for your money at least you know the rules. Wall St. makes up the rules as they go along and is driven by greedy, dirty, bottom feeders who prey on honest, hard working, Americans. Shame on the SEC for allowing it to go on unabated..

We the people are not as stupid as you would be inclined to believe.

I'm out of the market and much happier with my money under a mattress. Its alittle lumpy but it's mine and will continue to be mine.. I hate corruption and I hate those who prey on those less fortunate, that's Wall St. and those who manipulate the markets on a DAILY basis.