From: Janet Moreland [janmoreland2000@yahoo.com]
Sent: Tuesday, November 18, 2003 7:15 PM
To: rule-comments@sec.gov
Subject: File No. S7-23-03

Dear Commission,

Thank you for finally addressing the issue of naked shorting.  I have heard 
this term for a few years now and honestly believe it to be a big problem.  
Although I do invest in small start up companies, many of which trade on the 
OTCBB, and my tolerance for risk is higher then many other folks, I do not 
believe that is a reason for this type of abuse to take place.

Why has the enforcement division of the SEC not acted since the SEC is admitting 
that naked shorting exists and is and abusive problem?

I request that you fix the current problems and enforce the current rules.

Thank you,

Janet Moreland
Boston MA.


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