Subject: File No. SR-NASDAQ-2021-003
From: Robert Nicholas Urrabazo
Affiliation: ACOIG

March 11, 2021

My opinion is to do what's fair and accurate.The is played offering price iswht souldb honored. One example I was observing Had a quoted price at $1.00 up to $1.10. WA trading for $3.34. The offering price iswht should be honored. WHT should be set is a flat fee for admin cost of filing. That amount of a $1.00 share. Fes should be set at ten dollars per five thousand purchased. To save les hastle. All should participate. To keep confusion of who's wher who participates. Who doesn't. All past responsibilities should be paid on top of what's being earn. For previous years earnings should not be erased and forgotten about. Do to new investments. Would like to add that executive pay should be paid on gross proceeds. Not off of net net write offs.