Subject: File No. S7-19-07
From: American Citizen

September 12, 2007

Dear Sirs and Madams,

As a law-abiding, tax-paying citizen of the United States of America I am appalled that there is any question or need for further comment with regards to Regulation SHO. This mess should have been cleaned up long ago and the proper regulatory procedures put into place to ensure a level playing feild for all American investors.

As a citizen of this great nation, it is reasonable to expect that the very people put in place to protect our rights should do just that. Instead, the SEC has spent the past several years turning a blind eye, and flat out denying that illegal and fraudulent practices like Naked Short Selling even exist in our markets.

You need to wake up and know that their is an army of very intelligent, very informed investors watching your every move. We now have the ears of several senators, congress people, varied government officials, and key media contacts. We will continue to speak out against this injustice until you do the right thing and start protecting those you are supposed to protect -- the investors.

The time for commenting and talking is over the time for action is NOW.

Regards,

A very concerned citizen