Subject: File No. 4-627
From: Tom E
Affiliation: Retail investor

May 28, 2011

I have been investing in stocks for nearly 50 years. At one time I believed that the stock market would be a solid form of investing for retirement. I now question the wisdom of this belief. This loss of confidence in our capital market system centers around the blatant naked shorting and ignored "fails to deliver" that has become a way for wealthy hedge funds to destroy an otherwise great company and gain from that destruction.

Should you wish specifics on a company that I strongly believe has been the subject of fraudulent activity centered around aggressive naked shorting, please contact me.