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Study of the State of Short Selling and Failures to Deliver: 
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Submitted Comments | 
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| Jul. 31, 2012 | Kristina Leigh Copeland, Stamford, Connecticut | 
| May 4, 2011 | Harvey Whitman II | 
| May 4, 2011 | David T. Coviello, Manager, Accenture PLC, Denver, Colorado | 
http://www.sec.gov/comments/df-title-iv/short-fails/short-fails.shtml
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