Subject: File No. S7-12-06
From: donald w goodenough
Affiliation: Retired small business owner

April 20, 2007

I am a knowledgeable business man who has had prostate cancer, requiring a prostatectomy. I have been watching Dendreon for almost four years, as it is the only product potentially coming to the market that may prolong metastasized prostate cancer without major side-effects. I have become increasingly disturbed by the way the short-selling side of the Dendreon and other bio-tech markets is being manipulated. The volume of shares traded could only be accomplished through illegal shorting and other activities. Dendreon, since being recommended for approval by a FDA panel on March 29th has had three days where the recorded shares traded not only topped all other companies on all markets, but matched the outstanding shares. This is a small biotech with 82,000,000 shares outstanding and a market cap on the 29th of $400,000,000. These practices are destroying quality companies and the desire of small investors, such as myself, from wanting to invest in the market. Please take it upon yourselves to look into several of these companies being manipulated by these illegal practices and take the necessary action to stop these activities before you lose the small investor and destroy the desire of small businesses to consider going public.

Thank you for reading this.