Subject: File No. S7-32-10
From: Anonymous
Affiliation: Retail Investor

February 7, 2022

As a retail Investor, I have managed to understand these changes material effects within a day or so of first reading. I respectfully submit that anyone, particularly, any company that conducts day to day business that is regulated by the SEC, do not need any extension on the 45 days to understand these rules and how they will affect their operations. Some of these rules were first proposed 9 years ago. 45 days is more than sufficient to understand these rules, and anyone requesting more time should be subject to intense scrutiny of their current business practices.