Subject: File No. S7-08-08
From: Sara E. Tom

April 3, 2008

Why do you need comments? Just fix the problem. I am disenchanted with the whole system. Investors don't trust the market any longer. The abuses that have been allowed to occur have hurt the average investors, while corporate America receives huge bonuses. It is unthinkable that you would allow this to continue for so long. The little guy always gets crushed by the greed of those in power. Why are the market makers allowed to naked short a stock to death, bankrupt the company and then walk away? Who gets hurt? The little investors. It is not right and it is your DUTY to FIX THE PROBLEM.