Subject: File No. s7-32-10
From: Anita Bejaye
Affiliation: Professional Accountant

July 9, 2023

Dear Ms. Countryman,
Thank you for allowing me as a poor to comment on this proposal.
Just in case you missed it: We will hold for 84 more years.
I wonder: Why is it so hard for short hedge funds to understand?
Haven't the actual SHF risk management departments and Chief Risk Officers been informed accordingly?
Oh, we will also DRS until the float is locked.
IRA providers un-DRS the shares in our IRA and move them back to the DTCC? Believe it or not, we will create an LLC and DRS the shares.
Plus, we may terminate our IRA, take the tax hit and DRS the shares directly.
SHF are still naked shorting and hiding Fails To Deliver (FTDs) via total return swaps and bullet swaps as if nothing happened? Believe it or not, we will DRS again, and keep DRSing.
Thank you.
Sincerely,
Yours
-Anita Bejaye