Subject: File No. S7-32-10 Large Security based swap reporting
From: Zaf Khan
Affiliation:

Jul. 27, 2023

Dear Sir/Madam,

I am in full support of this proposal to prevent the evasion of the
reporting rule. As a proponent of transparency, I believe the public
disclosure of this data is essential in order to ensure financial and
national stability.

The recent Archegos Capital Management scandal is a prime example of
the potential harm that can be caused by unchecked swaps, and I urge
the SEC to investigate any other potential hidden surprises that may
be lurking in the shadows. To further prevent evasion, I suggest that
the threshold be lowered to $100 million range gross. Additionally, I
would like to see this rule applied internationally so funds and firms
cannot use borders to avoid its regulations. Furthermore, I believe
the Commission should look at the entire swap portfolio of a trader in
order to form an accurate picture of their risk appetite, rather than
just parts. This will ensure that large traders cannot circumvent the
rule by manipulating it in any way. Lastly, I am in favor of daily
reporting and the public release of the data, as it gives citizens the
opportunity to protect themselves and the companies they own from
hostile actors. I implore the Commission to finalize this rule as soon
as possible in order to keep our markets safe and secure.

Thank you for your consideration,
ZK.