Subject: File No. S7-19-07
From: Don L. Mathews
Affiliation: Founder, Impulse Treatment Center

August 13, 2008

No real stock involved and no real regulation.....Longs regulated....naked shorts not regulated.

This is not free market Capitalism. It threatens basic supply and demand principles and rewards hidden transactions.

This is manipulation of the the financial markets for and by hedgefund profiteers. Especially damaging to small cap companies.