From: Steven Parker
Sent: May 23, 2005
Subject: File No. 4-500

I support the efforts of R. Cromwell Coulson Chairman & CEO of who has petitioned the SEC to cause the amendment of NASD Rule 3360 and require NASD broker dealers to maintain a record of total "short" positions in all customer and proprietary firm accounts in all publicly traded equity securities as well as report this information to the NASD for public dissemination of the short positions by security. The SEC's action is urgently needed to prevent fraudulent acts, expose market manipulation, promote fair principles of trade and protect investors.

Without this rule change investors and securities regulators will be blind to any short selling activity in Pink Sheets and OTCBB stocks. The SEC needs to know that the lack of short sale information in your securities is unacceptable and demand they change NASD Rule 3360 immediately.

I believe it is time that the SEC lived up to its Charter and mission statement and look out for and protect investors like me and not just large funds and corporate insiders.

I will ask all my investor friends and acquaintances to support this as well.

Steven Parker
Eaton, Ohio