Subject: S7-32-10: Webform Comments from Michael Shipe
From: Michael Shipe
Affiliation: University of Virginia

Aug. 1, 2023

I am adding to my previous comment to express my concerned
about giving beneficial ownership rights via securities held in swaps.
Ownership rights including the right to vote, should only be given to
individuals and groups that have bought the underlying security. You
do not want to give voting rights to holders of swap contracts because
those swap contracts might have financial incentive to destroy the
underlying companies.