Subject: File No. S7-12-06
From: Gord c Johnson

April 6, 2007

I think all fail to delivers and naked short sales should be made to balance.Everyone I talk to regarding the stock market says that it is so corrupt from the hedge funds to the market makers to the enforcement agencies that they do not want to invest in a start up company because of the manipulation of short selling and never delivering the papers diluting the stock and driving down the share price.I think you guys should do something about this and hold the parties accountable.Thanks