Comments on File No. 4-637

Subject: Comment on File Number 4-637

February 9, 2012

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Dear SEC,

The SEC is the lead financial regulator that everyone knows exists. With that status, comes the responsibility for setting the bar on regulation.

The SEC has failed in every way possible.

With that in mind, please realize that you MUST increase the transparency of every system and process you are responsible for. Period.

Until the SEC actually does this, it will continue to be the butt of the economic regulatory joke that is our government - similar to the Federal Reserve and the Congress.

Or to net it out for you - the people's enemy.

Sincerely,

GRAYSON PORTER