My vote would be for options market makers. Such an easy target, just like Merrill was. Of course, if he gets 100mil from them, they'll probably go out of business, so maybe that's why he's been holding off. I say Elliot gets Man of the Year. Political views aside, it was pretty shrewd of him as a politician to hit the securities markets. It's not like the SEC would've ever done anything anyway...now there's this big snowball effect from the chinese walls coming down, and the whole enron thing...pretty interesting times we're living in.