Subject: File No. S7-20-08
From: Joseph Mankowski, Jr.

August 6, 2008

I am a holder of Sigma Designs (SIGM) stock. I believe that the practice of naked shorting has drastically reduced the value of my investment. Please extend the regulations against the practice to all companies. Please investigate what has happened to SIGM shareholders in particular due to the blatant practice of naked shorting this stock. Thank you.