Subject: File No. S7-08-09
From: Keith Anderson
Affiliation: Certified Internal Auditor

April 14, 2009

I feel that the permanent approach to the uptick rule will be the best mechanism to help restore investor and deter short selling attacks by market makers who, without short selling restrictions, have the ability to keep the price of a stock down below its value. A perfect example of this is how short sellers have manipulated Sirius Satellite Radio (SIRI) stock.

Strongly in favor of a permanent uptick rule