Subject: File No. S7-19-07
From: Outraged Paul Dent

September 19, 2008

Dear Sirs,

It has been pointed out by Dave Patch that the order banning naked shorting referred to in the Commission's press release EXPIRES on 1 oct.

I trust that, by the 1st of October, you will have enough confidence in yourselves to extend this rule in perpetuity.

Also, it is still not enough to right US markets. Federal Regulation 240: 15c3-3(a)(5) needs amending to reduce the 140% number to 100%.

faithfully, Paul W. Dent