From: SWHCPA@aol.com
Sent: Thursday, November 06, 2003 2:50 PM
To: rule-comments@sec.gov
Subject: File No. S7-23-03

Ladies and Gentlemen:
 
With respect to the proposed rule, I would strongly recommend that the Commission 
extend the provisions of any new rule related to short selling to all securities 
in all venues, no matter if the securities are traded on a listed exchange, the 
NASDAQ National Market, the NASDAQ Small Capital Market or, especially, the NASDAQ 
Electronic Bulletin Board or the Pink Sheets, L.L.C.
 
Further, any rule should require the clearing houses to reconcile the issued and 
outstanding securities of all companies to match all sales and purchases on the 
settlement date and report any open or uncovered positions on every settlement 
date to both the company whose securities are open, the brokerage house carrying 
the uncovered open and to a designated desk within the SEC for monitoring and 
abusive practices.
 
Respectively,

Scott W. Hatfield
S. W. Hatfield, CPA

S. W. Hatfield, CPA focuses on providing quality accounting, auditing and financial 
reporting services to publicly owned companies reporting to the U. S. Securities 
and Exchange Commission, their investors and other interested parties.

Contact us at P. O. Box 820395, Dallas, TX 75382-0395
214-342-9635 (voice) 214-342-9601 (fax) SWHCPA@aol.com (e-mail)