Subject: File No. S7-18-21
From: J. Catton

January 24, 2022

It is of the upmost importance that all parties, no matter how large, how powerful, should be held accountable to the rules. Those in control of other people's money (than solely themselves) should have to be 100% transparent in the positions they own, even if only to their own customers. This should include all long AND short positions.

The SEC is currently doing a disservice to all interested in the stock market, and quite frankly disgracing itself internationally in how poorly regulated its markets are- this is at least a step in the right direction.