Subject: File No. S7-19-07
From: David Matt

July 16, 2008

I think that naked short selling is a bad thing. Please enforce the laws that are already on the book to stop it. I was surprised recently to hear that the authorities said they were going to put a stop to naked short selling in financial stocks. Why just financial stocks? I invest in junior gold mining stocks. There is a horrendous amount of naked short selling in junior gold mining stocks. Why not put a stop to that as well?

Thank you.