February 27, 2009

Subject: File No. S7-08-09

Dear Ms. Schapiro,

Congratulations on your recent appointment as SEC Chairman.
This is obviuosly a very complicated situation we find ourselves in with no easy answers. My ideas are not origanal, but I would appreciate your comments regarding-

- reinstatement of the uptick rule on short-selling
- the enforcement of SEC rules againgst naked short-selling
- the suspension/modification of mark-to-market accounting

I've been a financial advisor for nineteen years.

Thank you for all you do,

Andre Theriot
Branch Manager
Wachovia Securities, LLC