Subject: S7-21-21: WebForm Comments from Thomas Nash
From: Thomas Nash
Affiliation:

Oct. 12, 2022

October 12, 2022

 Could the SEC please provide clarity in the Final Rule as to whether \"withhold to cover\" shares need to be captured within Form SR for daily share repurchase reporting?

In my opinion this accounting nuance should not be in scope of the proposed rule. It does not provide meaningful information to users of the form.