Subject: Comments for file number: S7-18-21
From: Michael Tapley
Affiliation:

Dec. 16, 2021


Dear SEC, 

In regards to SZ-18-21 I believe that real reform for securities lending must: 

Notify the public about who is borrowing & lending shares, not just which company’s shares are borrowed or lent Notify retail investors that their shares are being lent because (a) they don't get to vote & (b) they don't get tax-qualified dividends Share any revenue earned from lending their shares with retail investors Eliminate “Onward Lending” completely Require every loan to have a due date (not “if applicable”) 

Michael