Subject: File No. S7-20-08
From: sandeep rao

July 29, 2008

To the SEC,

I find it disgraceful that the SEC allows naked shorting to occur and has only recently taken action to prevent this destructive and illegal practice to only a handful of companies. The SEC needs to do its job and end the practice of naked short selling for ALL securities.

Sandeep Rao, M.D.