Subject: File No. S7-19-07
From: James C Anderson
Affiliation: Small Business Ownder/ Investor

July 17, 2008

Short selling is a good thing. Short sellers balance the market. Naked short selling is illegal as it is fraud and theft. The SEC already has rules regarding this which it does not enforce.

Any enforcemet rules which prohibit and/or criminalize short selling should cover the entire stock universe and not a specific and privileged sector.