October 7, 2005

Subject: File No. 265-23

Dear Sir or Madam:

I'm sure, in the minds of the shorts it was a great run. They had absolutely nothing to fear from the SEC as SEC bureaucrats refused to engage in any efforts to enforce rules against naked shorting or even acknowledge there was a problem.

A couple of decades for the shorts to target and rob the elderly, the middle class, the working poor, retirees, the financially distressed, the weak and the helpless.

Several decades to target and attempt to destroy some companies inventing groundbreaking technology that will/would have made the worlds' life easier & better.

Year upon year to target and attempt to destroy small biotechs that will/would have invented cures for diseases, or extended life, or lessened pain or slowed disease/condition progress.

Years to destroy the integrity of the U.S. Financial markets a little more each year that they were allowed to continue their illicit behavior.

Years for the organizations set up to insure the integrity of the financial markets and to protect investors to either ignore or become a participant in their actions.

Now the ticket has come due. I hope you all SEC bureaucrats get cancer and die early for lack of drug that was never fully developed because the company was bankrupted by naked shorting before it could complete development.

Thanks for nothing.


Jim Miller