Subject: File No. S7-19-07
From: Robert Rowe
Affiliation: retired

July 10, 2008

Christopher Cox, Chairman
Nancy M. Morris, Secretary
S7-19-07 Amendment to Regulation SHO

Thousands of companies have been forced into bankruptcy by Naked Short Selling and Failures To Deliver and Grandfather SHO. Those three ploys have have put billions of counterfeit shares into the market and forced the share value into "NOTHING"

Employees and their families have gone down, Shareholders shares have gone into nothing and their families have also suffered .. while all the Wall Street "players" have taken huge amounts of money without taxation.

Media, politico's, all who should immediately crush the felons have done "NOTHING" The SEC must find their "light" and save investors who seek to provide for their grandchildren and the poor who cannot earn what they need. The over rich will pay. You can go inside yourselves and save AMERICA.