Date: 01/30/2000 11:14 PM Subject: Short Selling File No S7-24-99 My comment for short selling is as follows: The SEC should allow the public to sell stocks and maintain short positions on IPO's on opening day, carry naked shorts and sell on down ticks as are all exempt market makers. It is our right as the public. Market makers and Pro Firms use shorts every day unannounced. The public should have the exact same access to opportunity that a broker-dealer has. Best regards, Norman Hirsch Phone: 212-304-9660 NH&A Fax: 212-304-9759 577 Isham St. # 2-B New York, NY 10034 USA