Subject: File No. S7-19-07
From: Marc Van den Broeck

July 25, 2008

Dear sir,

As small investors have been pointing out the problems related to naked shorting to the SEC since over 5 years now, I see nothing has been done by the commission to prevent the massive naked short selling in the markets.

To my amazement the commission even publishes this letter.
Although very funny and clearly making a mockery out of all of this, the letter in itself touches the exact pain points of the current financial markets.

I am tired of repeating the same old same ole, since if the SEC has not understood the message today, we small investors can make it any clearer I'm afraid. Hundreds of companies have already been destroyed and millions of $ have been stolen from investors that the SEC supposed to be protecting.

Ladies and gentlemen of the SEC... Please for once, take the time to actually read all these comments and emails that have been posted on your website during all this time. Maybe you'll understand what it's all about and you can take decent measures instead of implementing emergency actions to prevent the naked short selling of a couple of stocks like fanny mae. Naked shorting is either illegal for all stocks or it's permitted for all, you can't have it both ways.

Got CMKX? I know I have
Regards from Belgium
Marc Van den Broeck