Subject: Rules and Regulations

February 16, 2009

Dear the SEC Commissioners:

As an investor, I feel the market is structurally broken because of the repeal of the uptick rule, the uneffective enforcement of the naked short selling rule, loopholes, and the continued endorsement of the nonsensical FAS 157. These rules have allowed short sellers to wreak havoc on the financial markets. Trillions of wealth have been lost.

I wold humbly suggest the SEC be on guard against abuses by adopting a policy to prohibit staff and accountants, including FASB accountants who are responsible for formulating rule changes from engaging short selling or investing in hedge funds.