Subject: File No. S7-32-10
From: Steven Matthews

February 7, 2022

Over the last year, retail investors have been learning more about the world of finance, discussing and exchanging in ways that normally only could be attributed to Wall Street. If there's one thing we've learned, both in regards to how it affects our personal lives, as well as our ability to participate in stock investment, it's that lack of accountability is greatest at the top. Every Hedge Fund, every Bank, every publicly traded company must have no opportunity to skirt the lines.

In Wall Street especially, where Greed Is Good is preached as a mantra, abuses such as naked short selling of synthetic shares and insider trading are seen as merely the price of business. In every sector, from Medical to Entertainment, from Real Estate to Agriculture, we cannot afford to create an unequal playing field in which a rich man seeking to get more rich gets to decide who will and won't succeed, regardless of merit.

Create a better world, create a more transparent and critical world. Do not let these abusive practices crush progress in our market and country.