Subject: S7-04-23: Webform Comments from Shreya Osborne
From: Shreya Osborne
Affiliation:

Oct. 30, 2023

Dear Securities and Exchange Commission,

I am writing to express my concerns regarding the proposal
"Safeguarding Advisory Client Assets" and the lack of
consideration for privacy and security concerns associated with the
custody of digital assets. While I appreciate the effort to enhance
investor protections, it is crucial to address the potential risks and
vulnerabilities when it comes to safeguarding sensitive taxpayer
information.

One of my main concerns is the potential increase in identity theft
due to the proposed regulations. The collection of user information by
participants in Decentralized Finance (DeFi) may lead to the storage
of sensitive taxpayer data without proper safeguards. This poses a
significant risk as it creates a potential "honey pot" for
identity theft under the guise of tax reporting.

Identity theft is a growing concern in today's digital age, and
it is critical for regulatory authorities to prioritize the protection
of personal and financial data. The proposed regulations should
include robust measures to ensure the security and privacy of client
assets, especially digital assets that are susceptible to online theft
and hacking attempts.

Furthermore, the proposed rule should require investment advisers to
implement stringent security measures to safeguard client data. This
includes encryption protocols, multi-factor authentication, data
breach notification procedures, and regular assessments of
cybersecurity protocols. By doing so, it would mitigate the risk of
unauthorized access and protect investors' assets from potential
breaches.

Moreover, the proposal should encourage the adoption of decentralized
methods of custody for digital assets. Decentralized custody
solutions, such as blockchain technology, can provide an additional
layer of security by reducing the reliance on centralized custodians
and minimizing the risk of a single point of failure.

In order to address the concerns surrounding identity theft and
potential breaches, the Securities and Exchange Commission should
collaborate with related privacy and security experts to develop
comprehensive guidelines for investment advisers. These guidelines
should outline best practices for cybersecurity, encryption, data
protection, and incident response planning.

Furthermore, the SEC should consider conducting regular audits or
surprise examinations specifically focused on assessing the security
measures implemented by investment advisers to protect client data.
This additional layer of oversight would ensure compliance with the
proposed regulations and provide assurance that investors' assets
are adequately safeguarded.

In conclusion, I urge the Securities and Exchange Commission to
consider the grave privacy and security concerns associated with the
custody of digital assets. It is essential that any regulatory
framework addresses these concerns and incorporates robust measures to
protect investors from identity theft and other cybersecurity risks.
By prioritizing security and privacy, the SEC can maintain both the
integrity of the market and the trust of investors.

Thank you for considering my comments on this proposed rule.

Sincerely,

Shreya Osborne