From: Martha G. [martha_g2003@hotmail.com]
Sent: Monday, January 05, 2004 7:58 AM
To: rule-comments@sec.gov
Subject: File No. S7-23-03 "Naked Shorting"

      Hello,

      This is a very serious issue that needs to be taken very seriously now. 
I have been reading that terriosts may be using "naked short selling" to raise 
money for there actions. I always knew that naked shorting in the U.S. market 
was a problem, but now it is an even bigger problem then once thought.

      Not only are innocent people and investors losing there hard earned money. 
But now terriosts are taking that money and killing our fellow Americans. 

      If this is not enough in it self for this to come to a stop, I don't know 
what it will take. I hope that we can make the right decission and enforce very 
strict penalities against these individuals. THIS NEEDS TO STOP NOW!

      Thank you and I look forward to your decission later this year,

      From: A U.S. Investor

     
     



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