Subject: File No. S7-27-08
From: Albert C Roelse
Affiliation: Insurance Broker

February 20, 2009

With what is happening I can not understand why your office has not reinstated the uptick rule. The market is being driven into the ground because it is so easy. The U S government has a lot of shin in the game and that is our tax money at risk. Not to act is very irresponsible. Albert Roelse