Subject: File No. S7-12-06
From: Jack Miyler

January 18, 2007

The Grandfather Claus lets the people who have destroyed many good companys get away with stealing. They are guilty of counterfeiting shares of companys to satisfy their greed. Not only the practise of naked shorting should be stopped a message should be sent to these people that these kinds of practices should not be allowed. Recend the Grandfather Claus and let the world know the the markets of the United States of America are sound.