Subject: File No. S7-32-10
From: Paul Gaffney
Affiliation: Internal Audit, CPA

February 7, 2022

Hello,

I enthusiastically support the proposed rule changes and urge you to please continue the fight for, and implementation of, all things related to transparency - security-based swaps and beyond. There isn't a single element of the market that feels free or fair right now and I really appreciate your continued efforts in trying to effect change.

1. This rule must pass AND be actively enforced yesterday
2. Infractions against this rule (and others) must be EXTREMELY SEVERE
3. Please step up and protect my economy from white-collar criminals.

Thank you

Paul