Subject: File No. S7-18-21
From: ZG

December 17, 2021

Hello.

We need better reporting. To quote the press release:

\". . .Currently, though, the securities lending market is opaque,\" said SEC Chair Gary Gensler.

It absolutely is. Lending ought to be more transparent. This isn't the 1930s: we have the technology to deliver this information, and in the era of smartphones, every jot of information is critical when making a trade.

Everyone needs access to the details of where exactly shares are, vote borrowed or lended. Additionally, the owner of a share that is lended ought to be made aware of that fact.

And the keystone: ensure it's airtight. No loopholes, no way to misreport numbers.