Apr. 24, 2026
Paul S. Atkins,Chair SEC Headquarters 100 F Street, NE Washington, DC 20549 (202) 551-2100 Rule-comments@sec.gov Re: Form N-PORT Reporting (File Number S7-2026-05; RIN 3235-AN44) Dear Chair: AFREF led a letter with seven additional signatories in opposition to the repeal of a Biden-era SEC funds transparency rule. If repealed, it will be easier for private funds to use names that can mislead investors about what they are actually buying and funds marketed as green or responsible to greenwash. Full letter: https://ourfinancialsecurity.org/wp-content/uploads/2026/04/AFR-SEC-NAMES-RULE.pdf The Commission should withdraw the proposed rule and retain the requirement that funds quarterly report definitions of the terms used in their names, the value of the 80 percent basket as a percentage of assets, and whether each portfolio investment is included in that basket. These disclosures help investors know what they are buying, help the Commission oversee compliance with the Names Rule, and help preserve market integrity. Yours sincerely. Robert E. Rutkowski 2527 Faxon Court Topeka, Kansas 66605-2086 M:[REDACTED] E-mail: [REDACTED]