Subject: File No. S7-14-22
From: Kai Andersen

April 20, 2022

This rule should not be allowed as it hurts the retail investor and market as a whole.

The proposed rule allows short sellers to shirk the responsibility of delivering the shares that they have sold. There are already far too many loopholes to delay delivery of FTD's, and it is not the SEC's job to provide yet another way for illegal naked short sellers to continue to erode markets at the expense of the American public.