Subject: File No. S7-19-07
From: Paul Burkett

September 11, 2007

I truly wish the SEC would actually put an end to the corruption that is so prevalent in the markets. It sure makes you, as an entity, look like you are in bed with the thieves when you fail to eliminate the loop holes which enable the wall street thieves to continue pillaging honest businesses. Are you people also thieves? Are you making so much money in kick backs that you turn a blind eye to this corruption? I'm not saying you are BUT I am saying that you aren't doing much to make us, as the public, think differently.

Please take a stand against theft. Quit trying to side step the constitution. Don't make rules that are tanamount to treason. DO WHAT IS RIGHT

Thank you,

Paul Burkett