File No. S7-08-08

April 3, 2008

NAKED SHORTING SHOULD BE BANNED, AT THE VERY LEAST HELD HIGHLY AND TIMELY ACCOUNTABLE.

THE UPTICK RULE NEEDS TO BE REINSTATED AS WELL.

THANKS

JAMES WORSTER
MAINTENANCE G1 TEAMLEADER
EATON CORPORATION
HYDRUALICS OPERATION
FLUID CONVEYANCE DIVISION