Subject: File No. S7-08-22
From: Aaron Eldreth

March 3, 2022

Regulate financial institutions into more transparency into how large their short positions are, and let the world see how many times brokers have allowed the same securities from within American's retirment, 401K, and IRA accounts to be used as 'locates' for short sales.

Multiple financial institutions should not be allowed to sell short the same stock certificate. Ban rehypothecation.

Finally, the breadth of all short sales from financial institutions need to be made publicly available, so that if/when FI's engage in the illegal practice of naked short selling (such as when Goldman Sachs used the infamous 'F3' macro for which the SEC fined them a measly $15 million), the FI's can be slapped with REAL penalties, such as paying back the value of the naked shorted positions by multiples of 10, and the trader punished by mandatory minimums of 10+ year prison sentences.

Until such a time as real, painful consequences are felt by financial institutions for short selling a companies stock into the ground or rehypothecating a located share multiple times over, the pillaging of US Companies and US investors retirement accounts will continue...