Subject: File No. S7-32-10
From: Anonymous in Accokeek, MD

February 7, 2022

Security swaps have recently come to light as a key tool used to manipulate stocks both up and down without much oversight. They're used primarily in hiding shorts and failures to deliver (FTDs).

As someone who owns 3 tech companies and hope to be publicly traded one day, I am surprised these loopholes exist and it really deters me from opening my companies to significant risk. It is simply mind boggling they aren't already in place.

As a retail investor, I can't trust that my companies I've invested in aren't being manipulated and hammered due to these poorly constructed and antiquated rules.

Please protect us from market manipulation.

- Anonymous in Accokeek, MD