Subject: File No. S7-12-06
From: Wilbur Oneforfour
Affiliation: Association for the Elimination of Penny Stock Scams

March 30, 2007

Dear Members of the SEC,

The Reg SHO list has served investors well as a fine source of stocks with questionable futures that should be considered for short selling. While penny stock promoters are ever hopeful that the SEC will modify Reg SHO to make it even easier for the promoters to manipulate the price of their virtually worthless wares to unwary investors I would like to suggest that the SEC expand the ability of all Americans to naked short stocks.

The howls of protest from the penny stock promoters should be evidence enough that my suggestion will serve the average investor well.

Best wishes,
Your humble servant