Subject: File No. S7-32-10
From: PHIL S SCOTT

February 7, 2022

The current lack of accurate reporting limits retail investors full knowledge of what the market is doing. Rules and regulations that work to eliminate fraud and market manipulation will help all investor this will open up more doors, and allow for a better market for all investors.

The next that needs to be looked at is the S.2147 117th Congress (2021-2022) Stronger Enforcement of Civil Penalties Act of 2021