Subject: File No. S7-12-06
From: Allen J. Bergseth
Affiliation: Individual Investor

April 29, 2007

Dear SEC:
As busy as I am this evening, I feel it is too important
to ignore sending your commission a vital message in secur-
ing not only fairness and honesty in trading but also take
another step in securing our homeland security which is on
everyone's minds these days.
I have recently become aware of the s7-12-06 amendment
under your present consideration. This amendment will com-
plete the initial step in stiffening the rules of engage-ment in monitoring and limiting naked shorting a stock on
shares that do not even exist. Of course, let us not for-
get the fact that tax evasion is prevalent during this prac-
tice since it represents untraceable activity.
I presently own a stock (AAC) that I have suspected for
quite some time is a target of this very practice and I've
resigned to future changes in participating in the market
based on my negative experiences. A level playing field is
all us individual investors ask for and fairness that this
great country was founded on in its principles. Your seri-
ous intervention thru passage of s7-12-06 will rebuild my
future faith in the equity markets. Thank you for your
devotion to this honorable effort. Sincerely, AJB