Subject: File No. S7-21-09
From: Steven U. Leitner, Esquire

October 27, 2009

-I am outraged that Ms. Schapiro only worries about unfair/illegal practises that benefit BIG investors and BIG business. Naked Short Selling has destroyed more small innovative companies and more small investors than any other dishonest practise. When will Naked Short Selling stop? When will Naked Short Selling be properly punished as criminal counterfeiting of stock shares? There is no small investor that can invest honestly and compete with the damamge that Naked Short Sellers do to their stock ownership. Most of these Yale, Princeton, Harvard, highly paid ($100,000,000 bonuses)are nothing more than highly rewarded criminals. They do nothing inventive or creative, they just organize big money to destroy small investors with naked short selling. Anyone could do this with the right backing. As long as the SEC is a partner with this criminal element the SEC and the Obama administration will go down in history as no better than Bernie Madoff. PS the only reason Goldman Sachs pays these high bonuses is because their chosen few are willing perpetrators and keep their mouths shut. Its like the Cosa Nostra. After your a 'made' assassin your character must be silent about the real facts. But, the recent high number of untimely deaths in the high-finance community proves to me that the higher-ups do not even trust their minions, and would rather have them dead. Just look at the untimely death of the head of the Rockefeller Corporation---a man handling all the Rockefeller family interests---had to kill himself behind a food market??? Maybe he had a little help. Mr. --------- must have decided that the "buck stops with him".