Date: Thu, 19 Feb 2004 23:40:39 EST Subject: SEC RULE S7-23-03 To: enforcement@sec.gov MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="part1_139.2b585e76.2d66e9c7_boundary" X-Mailer: 8.0 for Windows sub 6024 Gentlemen, I was very dissapointed to learn today that your Commission has delayed the enforcement of the above captioned rule to stop illegal "Naked Shorting". It is my understanding that no action will be taken to stop this problem until late March. The reasoning for this delay was to comply with the wishes of those Entities that make up Wall Street. This action, without a doubt, clearly reveals who controls and enforces the U.S. markets. WIth the above in mind, wouldn't you think that it is very hypocritical to arrest and prosecute the likes of Martha Stewart and those of Enron, when your Commission continues to sit back and let the "known" wrong doing of "Naked Short Selling" continue to fleece investor's of the American markets with each passing day? It's like allowing a known bank robber to rob fifty banks before going ahead and making the arrest. Perhaps this simple analogy will help you get the picture. God help us all! Sincerely, Charles Rice Atlanta, Texas