Subject: File No. S7-12-06
From: Ed Jameson

April 20, 2007

Re: Amendments to Regulation SHO


I have been investing for 48 years, and am very concerned about the damage naked short selling is doing to our financial markets, and the underming of confidence that is taking place. Much stronger regulation, and enforcement, is needed to protect investors, and the credibility of the American financial markets.