From: MBren36038@aol.com Sent: Monday, June 28, 2004 8:49 PM To: rule-comments@sec.gov Subject: S7-23-03: To whom it may concern, Naked short selling is illegal. You have deemed it so by your own rulings. Now, enforce the rules like you are paid, by people like me, to do. Thanks for your time. Michael A. Brennan 5328 Redwood Rd Plantation, Fl. 33317