From: JGreath327@aol.com Sent: Tuesday, December 02, 2003 10:59 AM To: rule-comments@sec.gov Subject: File No. S7-23-03 I am amazed that the practice of "NAKED SHORT SELLING" is still in existance in this country and why it is still allowed. It advances no one but the short seller ...any Company trying to borrow money to operate on, soon finds that lenders in short supply when the guys start selling their stock down from higher levels when their business plans have not changed one iota. Why can't they be made to borrow the shares like everyone else? Get some back bone and stand up to these people John Greathouse