Subject: File No. S7-27-07
From: Michael Drips

January 20, 2008

Relative to File Number S7-27-07, the SEC should continue to maintain the list of Companies' Activities in Countries Known to Sponsor Terrorism, as well as the web tool to utilize with said list.

Investors and companies that would ignore terrorist sponsorship as well as threats to the security of the United States in order to make profits, are of the same ilk as those who continued to do business with Nazi Germany during World War Two.

The security of America should not be sacrificed upon the altar of greed.

I strongly urge that all Americans continue to support the SEC in this important matter of national security.