From: Greg Hogberg
Sent: April 5, 2007
To: rule-comments@sec.gov
Subject: File No. S7-12-06


Smoke and Mirrors,
Thank you for going after the BIG CROOKS on Wall Street! Thank God you got that Big Bad Martha Stewart! The Sec. should be real proud of themself.
Now what the SEC. should do is look up the word Counterfeiting, Securities Fraud and illegal. (in the Dictionary) This is what the SEC. is involed in! This Fraud was commited against the American People in the tune of 6 trillion dollars if not more! If you want to go after the BAD GUYS, maybe the SEC. should look with in. I'm sure you will find something. I see Bloomberg is running another piece on Phantom Shares! This is going Main Stream more and more. What do you think the American People are going to say when they find out what the SEC. along with Some People in Congress and the Banking Committee has done ???? The SEC. which was created to protect the American Investor has been on the Take for Wall Street Crooks! There will be NO Place you people can hide!

Pissed off American