Subject: File No. S7-19-07
From: Karl H Zimmerman

July 17, 2008

Please ensure that all stock markets receive protection equal to the Agencies and investment banks and commercial money center banks who are getting first class treatment with regards to naked shorting.

There's basically no excuse for unequal protection under the law. It smacks of favoritism or worse. It makes the playing field uneven, when it's the job of the SEC to enforce a level playing field and instill market confidence so international investors continue to use our markets and list their equities here. No market confidence means no markets.

"Shorters" need a 'hard' location of stock to borrow, not some vague, "yeah I know where I can borrow it if I need it...".