Subject: File No. S7-32-10
From: Anonymous
Affiliation: CPA in Ontario, Canada

February 7, 2022

I am disturbed and have lost faith in what I thought was a system of a free market.

I learned that certain parties are able to significantly influence the price of a stock by naked shorting. These parties profit by deliberately dropping the price of a stock with no intention of closing their short positions.

These parties have billions of dollars at their disposal to move stock prices at their own will with a pleathera of other means including of course Security-Based Swaps.

I am asking the SEC close any loopholes which would allow parties to use Security-Based Swaps to hide their naked shorting positions with the sole purpose to influence to price of a stock.