Subject: File No. S7-32-10
From: Stephen Martine

February 7, 2022

It is my belief heavily shorted securities are heavily manipulated with the use of swaps. All meme stock securities follow relatively the same similar pattern give or take every three months. On top of this these securities experience heavy buying, and very little selling yet the price of the security decreases in value.

I support full transparency with swaps, and reporting needs to NOT be self regulated. We simply can not trust Wall Street to do the right thing given their track record