Subject: File No. 4-500
From: Peter Coolidge, Portfolio Manager
Affiliation: Deltec Asset Management
May 6, 2005
Jonathan G. Katz, Secretary,
Securities Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: SEC File No. 4-500
Dear Mr. Katz:
Deltec Asset Management would like to express its support for the request for rulemaking regarding member records of "short" positions and reporting and public dissemination of aggregate positions by security.
We have found that more disclosure, rather than less, always benefits the investing community.
Deltec Asset Management
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