Subject: File No. S7-18-21
From: Matt Hyland
Affiliation: BA Communications, University of McMaster

February 19, 2022

Failure to delivers should not be able to be covered via LENT shares these funds dont EVEN HAVE, thats fraud and should be prosecuted with HIGHER fines that doesn't make the crime a cost of business. It should exceed the profits no matter what, no fixed cost per share. What would seriously deter this from happening ever again is serious jail time. Its that simple