From: Victor A. Karl [Ramsflyers@aol.com]
Sent: December 12, 2003
To: rule-comments@sec.gov
Subject: File No. S7-23-03


Dear Sirs I am respectfully submitting these comments in light of the significant economic and other injury my family has suffered in light of the "naked" short selling involving Sedona Corp (otcbb:SDNA).This is a particularly egregious example of a deliberate and ruthless predatory manipulation of 'naked' shortselling unquestionably intended to ruin the target company which took hard earned dollars of my family members who invested in that company. Some of these members are on fixed incomes while others were building a nest egg for their childrens' college education. ALL of them were impressed by Sedona's products, target market and marketability as evidenced by Sedona's status as a designated partner of IBM. It is respectfully submitted that this rulemaking should result in retrospective relief as follows"

#1 DISGORGEMENT

#2 PREVENT CONSPIRATORS FROM SHIELDING ASSETS AND FOLLOW THE ASSETS AND FREEZE ASSETS

#3 IMPUTE AND AWARD DAMAGES RECOVERABLE BY SEDONA AND BY ITS INVESTORS

#4 HARDTIME FOR THE CONSPIRATORS AND DISENFRANCHISEMENT

RESPECTFULLY SUBMITTED
VICTOR A. KARL
11 DIANE RD
MANAHAWKIN, NJ 08050