Subject: File No. S7-36-11
From: Bruce H McDonald
Affiliation: accountant

September 12, 2011

Here you go again...public comments, roundtables..months and months of discussions... Is this the way any organization should try to operate??

How about fixing your management and other problems and internally try to recognize your ineffectiveness and weaknesses...

The markets are getting slaughtered and are corrupt beyond belief and you want to public comment periods..

The public has been sending your comments for years and you ignore them. You hold public comment periods for other issues and you ignore them...

These are just stalling tactics because you already know that you will bring in your Goldman Sachs, JP Morgan boards and make the rules that they guide you into...

A "Retrospective Review" this to bring to light things you didn't do in the past???

How about a current review of your ineffectiveness in controlling and regulating current market activities