Subject: File No. S7-19-07
From: Gary A. Reeder

July 8, 2008

Dear Sec.

Stealing is wrong. Fraud in the market place is wrong. Naked shorting is fraud and stealing, it is wrong. Please enforce your laws that are already in existance to stop fraud in the market place. I think this is easy enough for even a first grader to understand. Please do the job you were hired to do.

From a shareholder that has been stolen from, had fraud committed against him in the market, and had many companies I was invested in, naked shorted into oblivion all under your watchful eye.


Gary A. Reeder