Subject: File No. S7-08-09
From: Matthew Markell

April 20, 2009

I forgot to add on the last comment: You people are dragging your feet concerning new short selling rules. You as an organization do not want to police short selling as is very apparent by your refusal to prosecute naked short sellers. During the worst economic crisis in this nation's history (today)--you people have absolutely no sense of urgency about getting something done in a timely manner. Why don't you allow 5 years for public comment on new short selling rules. That would help in your goal to allow the short sellers to complete their goal of destroying the economy of the United States of America and your goal of favoring the rich few at the expense of the many poor/middle class.