Subject: Comment on S7-2026-15
From: Ben & Beverly Crocker
Affiliation:

Jun. 09, 2026

My name is Benjamin Rush Crocker II, and I live in Knoxville, TN. I am 75 years old and retired from a career as an Environmental Engineer. This proposal is an unnecessary rule change that can have unforseen consequences. Two reporting periods per year in today's volatility would mean locking in downturn results for a longer time resulting in a greater loss.