August 18, 2005
To: rule-comments@sec.gov
Subject: File No. 4-500


Dear SEC:

This problem is getting out of hand. Please look at the stock GDVE.PK

It appears that Carlin Equities, Biltmore International, View Trading, Mark Stewart Securities, and Jersey Shore Trading, have engaged in naked short selling of GDVE within the last 24 hours.

Allegedly, they were aided by this group: http://www.stocklemon.com

It appears that they have specifically targeted GDVE simply because they are a thinly traded security that has ran up over the last 2 weeks.

I ask that you consider giving companies like GDVE the same protection you give companies traded on major exchanges by enforcing transparency and regulatory oversight of short selling as those listed on Exchanges or the NASDAQ.

Thank you.
Lance Jepsen