Subject: File No. S7-19-07
From: Austin Wallace

September 11, 2007

What is your problem? You have a new regulation that you do nothing but stall stall stall. Why?

The People are sick and tired of your manipulation and handling of this whole matter. You show to the public that you have no teeth in anything you do. You wonder why the people do not trust or believe anything that goes on anymore. Do you wonder why the investing world has lost faith in your system?

Perhaps if you drag your feet forever things will just go away. The only thing that is going away is faith in your system.

Grow some "balls" and enforce what youhave been mandated to do. It's time to put those responsible behind bars, even if those people include the people who are hired to enforce REGULATION SHO.