Feb. 24, 2023
February 24, 2023 Dear Securities and Exchange Commission, I am writing to express my support for Rule No. 34-96493, which proposes amendments to the rules governing the reporting of holdings and transactions by institutional investment managers. The proposed amendments would improve the accuracy and completeness of the information reported by institutional investment managers, while also reducing the burden on smaller managers. The amendments would also align the reporting requirements with current market practices and provide greater flexibility for managers in how they report their holdings and transactions. In particular, I support the proposal to increase the reporting threshold for smaller managers, which would reduce the burden on these managers while still providing meaningful information to the market. I also support the proposal to require more detailed reporting of certain derivatives and other securities, which would improve the transparency of the market and help to identify potential risks. Lastly, the proposal to eliminate the requirement to report short sales would reduce the burden on managers while still providing the market with meaningful information about their holdings and transactions. Overall, I believe that the proposed amendments to the rules governing the reporting of holdings and transactions by institutional investment managers would improve the accuracy and completeness of the information reported, while also reducing the burden on smaller managers. Therefore, I strongly support Rule No. 34-96493 and urge the SEC to adopt these proposed amendments. Thank you for your consideration. Sincerely, Garrett Godfrey