Subject: File No. S7-12-06
From: M. G.

April 30, 2007

I am so angry that I have lost trust in the system where "crooks" can counterfeit shares and thus have an infinite supply of stock. Why can Goldman Sachs and Morgan Stanely get away with something that is illegal for YOU and ME? And I know the SEC took away the Uptick rule for shorting promising to do away with naked shorts...What are we to believe when the SEC did not fulfill their promise about the naked shorts and favor those who short stocks? I am outraged. This has been going on for the pass 5 years. Us innocent investors have lost a lot of money because of this "Ponzi Scam". My family, friends, and I are looking to get out of the market and would watch to see if anything was done before coming back. Thank You, the SEC, on your impeccable reputation.