Subject: File No. S7-12-06
From: ann m minehart, dds

April 27, 2007

Please regulate abusive short selling by requiring a short seller to actually borrow or enter into a bonafide contract to borrow shares. Also require a publication of short interest on daily basis. All trades are suppose to be identified as short or long anyway so I see no technical difficulty involved in having that information printed to the tape in real time.