Subject: File No. S7-12-06
From: Harv Thiessen

April 2, 2007

To the SEC isn't it about time you start do the right thing and protect shareholders insteadof looking the other way. It's a shame that educated people would rather do the wrong thing than protect American and Canadian shareholders from this corruption. It's time you the SEC to do the right thing other wise my hope for you(SEC) is to be brought down by the people for the people