Subject: File No. S7-08-09
From: Brian Maguire
Affiliation: Enterprise Systems Engineer

February 23, 2010

Dear Mr. Chairman

As a small investor, I am urging the SEC to implement the uptick rule for short selling. I also urge the SEC to end naked short selling.

I honestly think that implementing the uptick rule still does not go far enough in creating a fair playing field for the small investor vs. the multibillion dollar hedge funds. It is my opinion that all naked short selling must also be put to a stop.

These financial tricks contribute nothing to society, they don't create jobs, they don't help investment nor lend money to startup businesses. The enrich a small number playing an arbitrage game and put the financial system at risk when the taxpayer must bail them out.

Please put and end to the wall street madness.


Brian Maguire