From: Steven M. Tebo
Sent: April 18, 2006
Subject: File No. 4-500

Dear SEC:

Naked short selling = counterfeiting. Printing shares or money that does not exist. Why are you so confused by whether or not counterfeiting is illegal and how come you simply outlaw shorting stock? One shouldn't be able to sell something one does not own. I understand it [counterfeiting/stealing from others] has been very lucrative to your elite community, but you're no better than common thieves who rob convenience stores.

It's not very complicated. Counterfeiting is illegal.