Subject: File No. S7-19-07
From: Nancy Devine

July 16, 2008

The SEC has not done an acceptable job of overseeing market trading. This is about the life savings, IRAs, and 401ks of the working taxpayers of the United States. Games have been played and have been overlooked by the agency whose job it is to assure this kind of manipulation does not occur. What's more, it has been done with the the same negligence, or worse, compliance of Congress. Investors have been duped and betrayed. Now, of course, the working taxpayers will be further insulted and stolen from as they must pay for the greed of the traders and the incompetance of the regulators.