Subject: File No. S7-19-07
From: Gary R Zimmermann

July 17, 2008

I can't begin to tell you the financial damage that I and my family have suffered due to the problem of naked shorting.

I can only hope you will finally put an end to this illegal practice that benefits a few well connected hedge funds and market makers to take advantage through illegal means. Please enact the same measures on all stocks (OTC, AMEX, NASDAQ, NYSE) that you are enacting to protect the banking and investment houses currently in the news. This is an "ILLEGAL" act and needs to be ended in the USA the way it has been ended in European countries. That includes the trading back and forth between funds to avoid a "Failure to Deliver" who are called upon to deliver in timely fashion.

Please do something to protect the little investor and the little corporation from this illegal method.