From: askwhy [askwhy@optonline.net] Sent: Tuesday, December 30, 2003 6:47 PM To: rule-comments@sec.gov Subject: S7-23-03 NAKED SHORT SELLING As an investor in small cap stocks typically traded over the counter or on the sheets I believe my pocket book has been effected by this practice. I believe the SEC should put into effect rules to curtail this practice of naked short selling. Do this for the little guy, penalize the brokers and individuals who manipulate the market. Thank you, Vincent Mannetta