Subject: File No. S7-08-09
From: Beth A Mathis

June 4, 2009

I have lost so much value on my investments in small biotech companies in the last 2 years. I do not think the SEC has done anything to protect me and I have written to the agency and my member of Congress and all I get are form letters. I have lost all faith in every single federal agency but the VA. The damage Katrina did does not compare to what Congress and the SEC did to me since I began investing in 2000. My largest holding is in CEGE and Tang Capital has destroyed the company while you looked the other way. Did Tang pay you off?