Subject: File No. S7-18-21
From: Jimmy George
Affiliation: Software Developer

January 22, 2022

Lending the same shares to multiple parties creates fake shares and dilutes the share price which is bad for the company and the retail investor.

I support the report of share lending on a daily basis and it should be publicly available.

Please add to this rule to include the retail ownership of shares of a company on a monthly basis.

Thanks
Jimmy George