Subject: File No. S7-19-07
From: H. C. Carson
Affiliation: Retired small business owner

August 11, 2007

Naked short selling accompioned by failure to deliver is nothing more than premeditated criminal activity. The SEC is the only hope that honest people can appeal to for help with this cancerous form of theft. This is my appeal and I ask for your help. Please enact any reform you see fit and then enforce it. Respectfully H. C. Carson