Subject: File No. S7-19-07
From: Sandra K. Cousino
Affiliation: Office Manager

September 11, 2007

Regulation SHO needs to be eliminated because there shouldn't be any failed to delivers in the Stock Market at all. Therefore, there never should have been a "grandfather" clause. If a broker doesn't or can't acquire the stock, they shouldn't be offering it for sale. The 72 hour closing period needs to be adhered to emphatically. And if they sell stock that they haven't legally acquired, they should be punished as a counterfieter to the fullest extent of the law.