Subject: File No. S7-08-09
From: Glen Smyth

May 2, 2009

Ha Ha Ha keep doing what your doing Mrs SEC Ha Ha Ha I am getting rich while you keep doing these worthless comment periods. Together we will KILL Citibank Ha Ha Ha Going to short Citi to the cellar I am making a killing shorting America and loving it So SEC thanks for making me rich while the rest of America is dying Ha Ha Ha Idiots