Subject: File No. 4-500
From: Wade N. Seymour
Affiliation: Wiley Bros-Aintree Capital, LLC

May 5, 2005

Jonathan G. Katz
Secretary, Securities Exchange Commission

Dear Mr. Katz,

This is a comment to show our support for the Pink Sheets' petition to the SEC for an amendment to NASD Rule 3360 to 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. We feel this would enhance investor confidence in all markets by requiring that all listed securities, all Nasdaq National Market and Nasdaq SmallCap securities, all Consolidated Quotation Service (CQS) securities traded in the over-the-counter market, and all OTC Equity Securities as defined in Rule 6600 be included in NASD Rule 3360.

Thanks your for your consideration of this important issue.

Wade N. Seymour
Equity Trading Principal
Wiley Bros-Aintree Capital, LLC

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