Subject: File No. S7-12-06
From: Donald Miller
Affiliation: Finacially Injured by naked shorting

September 28, 2006

Thank you for the chance to further comment on the Reg SHO changes.

Many comments have been provided to the SEC. Many comments contend naked shorting does not exist, but provide no evidence. Yet other provided the FOIA acquired evidence that proves it does andd is happening.

Others contend there will be harm to those who have already generated FTDs, yet they provide not evidence. Yet those of us who paid for those counterfeit FTD shares have already suffered the dilution harm. These perpetrators have had the Reg SHO implementation fore notice time plus 20 months to unravel their predicaments. Enough is enough.

FTD evidence through the last FOIA data base shows blatantlty the Reg SHO in it's current form has not worked.

To make your final decisions, please use facts, not opinions or suppositions from those potentially benefiting from the current Reg SHO rules. Make your decisions ona fair and equitable basis to all investors. Then enforce your rules on whatever you decided and make the penalties multiple times the gains these perpetrators are harvesting from our retirement accounts.

Thank you for this chance to comment.
Donald Miller