Date:    12/26/1999  5:29 PM

Subject: File No. S7-24-99 
Dear Sirs
     
Please abolish the practice of naked shorting.  This questionable trading 
device has enabled market makers to profit at the (often) disastrous expense 
of a number of small investors, including the companies they invest in.
     
This harmful activity must be brought to an end; I implore you to abolish 
this unethical practice now.
     
Regards,
     
Mike Sutherland
     
Mike Sutherland
Msutherland@cadvision.com
#520, 3818 - 19th Ave SW
Calgary, AB
T3E 6T3