From: Jason L. Owther
Sent: May 23, 2005
To: rule-comments@sec.gov
Subject: File No. 4-500


I AM WRITING IN REFERENCE TO MARKLAND TECHNOLOGIES WHICH IS OBVIOUSLY A VICTIM OF NAKED SHORT SELLING. IT IS ALSO ON THE REG SHO LIST AND NOTHING HAS BEEN DONE. SYMBOL MRKL. I THINK THIS NAKED SHORT SELLING IS NOT GETTING THE ATTENTION IT DESERVES. HEDGE FUNDS NOT BEING REGULATED I BELIEVE IS ONE MAJOR CAUSE.