Subject: File No. S7-19-07
From: Brian A Lipkowski, CIGA

July 18, 2008

What has happened to this once great country "America" ??

Why are profits for the select few privatized, while their massive losses are socialized??

What is the purpose of regulation when the insiders can change the rules - at will - if they do not like how the game is progressing??

To the Gentlemen and Ladies of the SEC - the time is NOW to step up to the plate and do the honorable thing.

The very survival of "America" may depend on your actions.

Respectfully Submitted,

Brian Lipkowski (CIGA)