Subject: File No. S7-19-07
From: Steven Walker
Affiliation: Investor

September 11, 2007

I am strongly in favor of anything that makes our markets function properly. Unfortunately, I have been robbed by naked short selling, or the more politically correct, fail to deliver. I don't invest in the U S markets for this reason. I have been robbed of my hard earned money legally and in full view of the agency I always viewed as above reproach, the SEC. So, it's too late for me. Do what you must do, which I'm sure will be in your best interest, not mine. If the average investor gets wind of all the behind the scene shenanigans, there will be a meltdown and the good ole USA will be a third world country. Do the RIGHT thing, for a change.