Subject: File No. S7-32-10
From: Mark Rushing

February 7, 2022

It is disgusting how new rules can be created with loopholes attached. I want the USA to be financially coveted by the rest of the world - not a ponzi scheme. Help eliminate fraud at the level of market makers and hedge funds. Naked shorting and self reporting with fixed rate fines are not going to stop these bad actors. We need to take 100% of ill gotten gains. Forcing the closing of positions when a company goes bankrupt - or something along those lines will force these bad actors to pay taxes (taxes that the US government desperately needs).