Subject: File No. SR-NYSE-2021-45
From: Peter Nelson
Affiliation: Military Officer

September 6, 2021

My understanding of the the issue is that the SPARC \"rights\" would be of significantly more value to investors as it would prevent investors like me from putting money into an investment vehicle that I do not yet know the true value of. The \"rights\" approach seems much more sensible as I can assess the value of the investment opportunity after a company is identified. The opportunity cost of SPACs is significant, Whereas the SPARC \"rights\" opportunity cost is negligible.

Regards,
Pete Nelson