Subject: File No. S7-12-06
From: Mark Green
Affiliation: Goldman Sac mutual funds dept.

January 22, 2007

A quick note:

Stop the fleecing of innocent investors with naked shorting. It goes on, it happens and every criminal on Wall St, brokers and hedge funds are trying to hide it and cover it up.

Could one imagine if banks issued phoney money to the public and when people tried to use it to purchase something the money is worthless. Same as a naked shorted stock.

Stop killing off the stock market. One stock at 500 google is not what wall st is all about.