From: John Hanten [jehanten@comcast.net]
Sent: December 5, 2003
To: rule-comments@sec.gov
Subject: File No. S7-23-03


This practice is killing the small companies and driving their shares prices down to levels far below their fair market values. This practice can force small companies into bankruptcy, which further drains the vitality out of our economy. We have had too many companies file for bankruptcy in the last two years, it is time for the government to make some moves to help the small companies instead of sitting on the sideline watching them die.

J. Hanten
Dallas, GA
Concerned Citizen/Investor