Subject: File No. S7-32-10
From: Eoin Walsh
Affiliation: Treasury Analyst, Pfizer

February 7, 2022

Hi,

I support the proposed rule changes to bring increased transparency around swap reporting.

I am just concerned about the consequences of breaking these rules. I don't see anything that would compel a firm to follow these rules when doing so could result in higher borrowing costs, higher margin requirements, or liquidity issues.

Fines should be at least 100% of the proceeds of the crime. Anything less is treated as a cost of doing business and if nothing changes on this I will be pulling my money out of US markets as soon as I can reasonably exit my positions.

Good luck,
Eoin Walsh