Subject: File Number S7-19-07 Naked Shorts

July 17, 2008

Dear Commissioner Cox,

I support an end to "naked short sales" without any exceptions to anyone at any time. It is "counterfeiting" and it is a crime.

If the counterfeiting taking place in the shares of public companies were taking place in $100 bills, the federal government would have been on this in "a New York second" protecting themselves from damage. The practice of naked shorting has been going on for years.

The damage isn't happening to the government, but to the government's citizens. Little or nothing has been done and that shows how much government and its regulatory agencies cares about the citizenry of the United States of America.

When laws are not enforced or selectively enforced there is no law.

Currently law does not prevail in the securities markets; rather crime pays and it pays very well as evidenced by the proliferation of the problem.

It is your mission (should you decide to accept it) to remedy this. Please do your job.