From: David Murray - Ikaika Web Solutions [dave@iwebsolutions.net]
Sent: Wednesday, November 26, 2003 4:23 PM
To: rule-comments@sec.gov
Subject: File No. S7-23-03

The practice of naked short selling is illegal and every effort should be 
made to eliminate this threat to investors and the companies they invest in.


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| David  Murray
| Ikaika Web Solutions
| Kalaheo, Kauai, Hawaii
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| Contact 24/7:
| dave@iwebsolutions.net
| http://www.iwebsolutions.net
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| Phone:
| 808.332.9196
| Hawaiian Standard Time
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