Subject: Fw: File # S7-19-07

July 29, 2008

I believe that it is time to eliminate ALL exceptions to the Failure to Deliver Rule, to enforce the prohibition against naked shorting and to extend the rule to ALL stocks, not just 19 financials. Please, do your job and enforce the rules.
Thank you,
Doug MacGibbon

B. Douglas MacGibbon, Esq.
Vance, Doney & MacGibbon, P.A.