Subject: File No. S7-08-22
From: Guy Rozen

March 4, 2022

Good day.

Consider taxation of any short sold, when rule of transparency will be available on the market, and every share identified when sold and when bought back. And what is the capital gain/loss in any deal. Even if shorted company oversold and goes bankrupt. Trillions of dollars will flow back to economy.

Regards.