Subject: File No. 4-627
From: Kevin Dalton

May 10, 2011

Short sellers should have to abide by the same rules as long buyers. There is quite a swell of opinion that short selling should be outlawed altogether, since the SEC does not seem to be able to control the abuses (naked shorting, fomenting, employing the financial press to contribute to down drafts).

Disclosure would be an improvement, albeit a minor one.