From: Ray Meeks [raymondmeeks@hotmail.com]
Sent: December 15, 2003
To: rule-comments@sec.gov
Subject: File No. S7-23-03

Short selling has destoryed many retirement accounts. I ask that short selling be removed. Stock value should be based on profit,and equity of a corporation. Short selling by big corperations kill retirement accounts.. Corporations. can push a stock value down just by selling short, over and over, then purchasing stocks to a lower value. I have a retirement account that has lost value of 60%.. and the stock market value is Dow-10,102... thanks to short selling.