Subject: File No. S7-12-06
From: Gameover U Lose

March 14, 2007

Chairman Cox,

What will it take for you and your commission to grow a backbone?

What will it take for you to admit there is a real problem here?

What will it take for you and your commission to uphold the laws set forth in the Constitution cited by our founding fathers that "all men are created equal"? All men are bound by the rule of law. Nowhere are provisions made excluding the Wall Street elite. The document was not prejudicial ,favoring one class over another, giving reprieve to those with the "juice" over the average investor.

We have a God given right to expedient justice concerning this matter. It is well past time for you and your co-workers to clean up the mess you have ignored for far too long. You cannot sweep this under the rug anymore.

If you think you can continue to delay reform, you are sadly mistaken. Investors and companies refuse to accept these substandard conditions, and demand that the SEC take the appropriate actions now.

If the SEC continues to need additional time to consider these crucial matters, perhaps investors and business owners could assist you in your hardship, by holding a constant vigil outside your entrance.

We look forward to your attention on this matter in the very near future, as we are anxious to assist you, should the need arise.