From: Joe Headrick
Sent: April 30, 2007
Subject: File No. S7-12-06


It appears to me that you have fraudulently used the extension of the comment period to allow the miscreants more time to defraud the investors on the stock market. Exactly why did you need an extension, anyway? Was the correct course of action not clear to you after the last comment period? And, the Grand Father Clause appears to also be an umbrella under which the thieves are hiding.

Value received for my tax dollar? There is none.

But, thank you for all your hard work just the same. I will be looking for better results in the future. And, yes, I am watching.


Joe Headrick