Subject: File No. S7-19-07
From: Carol Walker

July 9, 2008

Please... our stock market is in crisis. Regulation has to go into effect that stops the failures-to-deliver. How can we go year after year and this has not been corrected. It will be the downfall of the market if this is not taken care of. I had trust that the Commission would take care of this last time I wrote now years have gone by and investors and companies are still being robbed. What else can be done?