Subject: S7-20-08

July 21, 2008

I am a concerned us citizen and I am writing you to respectfully ask that you do something about the illegal act of naked short selling that is killing the financial instituions of this country. As I'm sure you are aware, by not borrowing stock before they short it they are in effect creating an unlimited amount of supply or phantom stock to sell. And sell they do until the market no longer recognizes the financial institution as viable. And so it goes, the more naked stock they short the lower the stock goes and so on. All the while the shorts will maintain that not only are they not doing it but that the stocks are only going lower because of their bad fundamentals. While the companies may financially distressed, financial confidence is critically important for these companies to continue to do business and hopefully survive. Once again, please, please crack down on the illegal naked short sellers.

Ron Heller