Subject: Re: Support for File Number S7-32-10 Large Security based swap reporting
From: Jan Pokorny
Affiliation:

Aug. 30, 2023

Very well said. 

ne 20. 8. 2023 v 22:04 odesílatel Jan Pokorný  napsal: 
Ms. Countryman/SEC, 

I want to wholeheartedly express my support for the 
proposed rules in question. Also I look at even more 
stringent regime as an enabler towards mitigation of 
the problem with invisible systemic risks, and for that 
let me quote a text that you may already have on record 
(as seen in certain internet venue without personal 
affiliation therefore I declare it is not mine, but put 
my full weight behind as if I was the original author): 

""" 
I strongly support this proposal and praise the effort in 
preventing evasion of the reporting rule. I strongly support 
transparency and the PUBLIC disclosure of this data. 
I am concerned that excessively large swaps are a threat 
to financial and national stability. Please look into 
Archegos Capital Management and other potential hidden 
“lurking bombs” that need to be revealed as soon as possible. 

I hope to see more rules like this in future. 

I request that the threshold be lowered to $100 million 
/ $200 million gross. While the rule prohibits things like 
spreading a large swap position out to evade the threshold, 
this will be done and the SEC may or may not be in a position 
to detect it. By providing the public with more data, and 
slightly lowering the threshold, more of this fraud may be 
detected. 

It is important that the rule be hardened against evasion 
(e.g. by multiple actors colluding to build a large position 
through separately acquiring smaller positions that evade 
reporting requirements). We do not want to see the rule 
watered down in practice. I also support applying this rule 
internationally so funds and firms cannot use borders to 
evade the rules of the market. I suggest looking at the 
entire swap portfolio to determine reporting requirements, 
not just parts: “The Commission should follow the precedent 
in Rule 13h-1, which identifies “large traders” using the 
trader’s entire position in all National Market System 
securities. The overall picture of a trader’s appetite for 
excessive risk can only be formed by looking at their total 
swap position. Allowing large traders to take on excessive 
risk via swaps in many different individual securities while 
avoiding reporting requirements is against the spirit of the 
rule and goes against the Commission’s prior rulemaking. 
The Security-Based Swap Position includes all security-based 
swaps based on the same underlying security or reference entity, 
regardless of whether they are debt (including CDS) or 
equity-based, so that funds and firms cannot evade reporting 
requirements by using different types of complex financial 
instruments. 

I agree with the definition of security-based swaps and it 
must be appropriately wide to minimize evasion. I agree with 
daily reporting and praise the Commission’s public release 
of the data. It empowers citizens to protect themselves from 
excessive risk and the companies they own from hostile actors. 

The Commission should absolutely utilize its authority under 
Section 10B(d) of the Exchange Act to publicly release data. 
Fraud is widespread, and the resources of the SEC are limited. 
By allowing the People to see potentially dangerous swap activity, 
they will be better able to assess the investments they make 
and observe the dynamics of the market. A more level playing 
field is absolutely in the public interest, and the damage that 
can be done via swap activity (e.g., Archegos) necessitates 
that investors be equipped to defend themselves and the markets 
they use. 

The SEC should finalize this rule ASAP. 
""" 

Faithfully, 

-- Jan Pokorny