Subject: File No. S7-19-07
From: David M. Boehm, Mr.
Affiliation: bookkeeper aqnd investor

July 22, 2008

Naked short selling is already illegal. You do not need additional legislation or modification of existing regulations to make it so.

Announcing that you intend to enforce this regulation agains naked short selling of financial stocks is tantamount to confirming that you will continue to turn a blind eye to the naked short selling of other types of stocks.

Naked short selling is an attack not only on the companies whose stocks are involveded, but an attack on the investors in those companies as well.