From: Michael A. Feely
Sent: Septmeber 11, 2006
Subject: File No. S7-12-06

This is great and all but I have shares in (CROX) Crocs shoes and it has been on the list 3 times now and is currently on it now. 52 days is absurd.

There are no shares to short and haven't been for some time now. This has been repeatedly verified with the brokerage houses and yet the stock continues to have and increased short interest month after month. The umbers do not add up and haven't for a while.

We investors out here think you are not doing enough and are turning a blind eye because of the people who are doing it.

It is illegal. Huge fines and prison if need be. It's that simple. Everyone else is aware of this naked shorting and can prove it. Why can't the SEC do something about it? Please stop with the band-aides and start cracking down on this.

I'd like to say thanks for your help but nothing has been done to date and I doubt you have read our other e-mails we sent or that you will read this one.
Please read the article though. There is a lot of attention out there about this. But we aren't the one's who can fix it. You are.