Subject: S7-32-10: Webform Comments from James S.
From: James S.
Affiliation:

Jul. 29, 2023

As an individual investor, I am in full support of
S7-32-10.

SEC Proposal S7-32-10 aims to enhance market fairness and
transparency, thereby creating a level playing field for all
participants. This proposal is beneficial for a fair and transparent
market due to its focus on increasing disclosure requirements and
improving investor protection. By doing so, it fosters greater
confidence among investors, reduces information asymmetry, and
prevents fraudulent activities. Here are three real-life past examples
that illustrate how this proposal could have benefited the market:

•Enron Scandal (2001):
The Enron scandal was one of the largest corporate fraud cases in
history. Enron manipulated its financial statements and concealed its
debts, leading to misleading information for investors and regulators.
The SEC proposal would have required stricter reporting and auditing
standards, potentially exposing Enron's fraudulent practices
earlier and protecting investors from significant losses.

•Subprime Mortgage Crisis (2007-2008):
During the subprime mortgage crisis, financial institutions packaged
risky mortgages into complex securities and sold them without adequate
disclosure of their true risk. Investors were unaware of the
underlying assets' quality, leading to severe market disruptions.
The SEC proposal's emphasis on increased transparency and
disclosure would have compelled these institutions to provide clearer
information about the underlying assets, helping investors make more
informed decisions and mitigating the severity of the crisis.

•Flash Crash (2010):
In the 2010 Flash Crash, the U.S. stock market experienced a sudden
and severe drop in prices, followed by a quick recovery within
minutes. The incident was exacerbated by high-frequency trading
algorithms and lack of clear market oversight. The SEC proposal's
implementation would have introduced stricter regulations for
algorithmic trading and increased market surveillance, reducing the
likelihood of such sudden and extreme market fluctuations.

In conclusion, SEC Proposal S7-32-10 plays a crucial role in promoting
fair and transparent markets by enhancing disclosure requirements,
improving investor protection, and reducing the potential for market
manipulation and fraud. Drawing from past examples like the Enron
scandal, the subprime mortgage crisis, and the Flash Crash, it becomes
evident that this proposal would have benefited investors, instilling
greater confidence and stability in the financial markets.