Subject: File No. S7-14-22
From: Richard Long

April 22, 2022

I am very concerned about the lack of transparency in the US stock market. There is clearly zero consequences for breaking the laws when it comes to hedge funds, market makers and other institutions. There is zero enforcement by the SEC to monitor all of the illegal tactics, including Swaps to hide illegal short positions. They use swaps to hide positions and effectively manipulate stock prices. We need accurate daily reporting of swap positions, short positions, synthetic short positions, short exempt, miss marked stock sales (shorts marked as long). We must have accountability and a accurate reporting system for the SEC to have visibility and to inform investors. Swap positions that are not reported pose a significant risk to the markets. Short exempt is being abused and the rules for Short Exempt are never enforced by the SEC. The Short Sale Restriction, when in effect, is useless and the rules are never enforced by the SEC. This notice of proposed rule making must be ammended to protect investors.