Subject: File No. S7-19-07
From: Rick Solano, CPA
Affiliation: Mass Society of CPA's - Masters in Taxation

July 20, 2008

1. There should be a reinstatement of the uptick rule.

2. The shorts should not be allowed to go naked.

3. Unfills should not be allowed to remain unfilled
for weeks.

4. Lets inforce whats on the books already - Start with the worst offender - Goldman Sachs.