Author:  "David M. Epstein" 
Date:    12/21/1999  11:36 PM


Subject: File no. S7-24-99 

No more naked shorting by the market makers. I am involved with a company 
that has been shorted like no other stock in history and because of the 
power of MM we are halted. The pressure was put on the SEC and the Exchange 
as soon as we made it to the big boards and has yet to be resolved. When it 
is resolved we many never know how bad the situation was but I wish it 
didn't happen to the stock I invested in. It has taken over 9 months to 
resolve and I still do not have use of my proceeds. David