Subject: File No. S7-08-09
From: Andrew Polsky

February 19, 2010

The 4 Golden Rules

1. Immediately, reinstate the Up-Tick Rule.

2. Crack down on naked short selling. Require stock certificate #'s when a short sale needs to be covered, including ETFs.

3. Institute some rules on how the media reports news in order to prevent rumor-boarding. Not censorship just sensibility responsibility.

4. Pass a Wind-Fall Capital Gains Tax of 65% on ALL short sales