Subject: S7-18-21
From: Chris Miller
Affiliation:

Apr. 22, 2022


To whom it may concern, 


Real reform for securities lending must include: 


1. Notifying the public about who is borrowing and lending shares (not just which company's shares are borrowed or lent); 


2. Notifying retail investors that their shares are being lent, because (a) they don't get to vote, and (b) they don't get tax-qualified dividends; 


3. Sharing any revenue earned from lending their shares with retail investors; 


4. Eliminate 'onward lending' completely (something that public companies and transfer agents have opposed for decades); 


5. Require every loan to have a due date (not 'if applicable'). 


It seems likely that the proposed rule will increase cost and reporting burden of borrowing stock for any reason (cover short sales, close fail-to-delivers, access voting rights, etc.). Unintended consequences may be to tilt the brokers' cost/benefit analysis in favor of fails. 


Thanks. 


Chris