Subject: File No. S7-20-08
From: Sally A Turner

July 24, 2008

I sincerely request that you level the playing field and enforce the naked shorting rules to ALL securities listed.

The American investor has to know that the SEC will not favor
the very groups that have caused such loss and turmoil at the expense of good companies going about doing their business.

It comes down to a matter of trust.

Can we trust the markets?

NOT if YOU allow naked shorters to continue to counterfeit shares and not be accountable

In this country every individual is valuable.

To not treat all listed companies equally is unthinkable