From: Dennis Young
Sent: July 20, 2005
To: rule-comments@sec.gov
Subject: File No. 4-500


Naked shorting has the potential to cause another stock market crash of disastrous proportions. Please force all traders and market makers to stop this wide spread abuse of the system. It has affected me personally and many others without their knowledge. Enact and enforce rules that will stop this theft from the public. It is your duty as a public servant.

Dennis Young
The Financial Valuation Group
8074 N. 56th Street
Tampa, FL 33617