Subject: File No. S7-19-07
From: Kevin Walker
Affiliation: Investor

July 18, 2008

Any ammendments to reg SHO should REQUIRE buyins for failure to deliver. Failures to deliver MUST be stopped It is not hard to do. An example of a company that is on the SHO list virtually every day is NutriSystems (NTRI). I own stock in this company that has a huge short interest. They have ZERO debt and are in a sound financial possition. The degree of ILLEAGLE shorting of companies is assounding. THE TIME FOR STRICT UNWAVERING ENFORCEMENT IS NOW

Thank You.