Subject: File No. 4-627
From: Kevin Rentzsch
Affiliation: Semiconductor Engineer, and personal investor

May 24, 2011

I would like to see the requirements for disclosure of short positions to be similar to those for long positions.

I believe there are investors / analysts that have a short position in certain stock, and then publish negative information in order to drive the stock price down. If the disclosure requirements for short positions were similar to long positions, there would be more accountability and transparency when negative publicity is presented.