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Tommy D. Comment On Regulatory Notice 21-19

Tommy D.
Retired

I have been invesing since 1960 in 8th grade when I bought 1 shares of US Seel and 2 shares of Poliroid. US Steel didnt turn out to well but on 2 shares of Poliroid which spit 4 for 1 and then 2 for 1 made about $600 on $120 investment. I have been investing eversince thru corrections , Bull runs and crashes. In the 2008 financial crisses lost 90% because HF's and banks stacked the deck on sub prime mortages . Some 14 years later I'm only at about fifty percent of my high in 2008. I've seen what HF's do to companies to short them into ground and only recently learned they don't even pay taxes on their I'll gotten gains. If a long position is a loss in Bankruptcy then a "SHORT" should be a taxable event when there is no market for the stock. we need FULL TRANSPARENCY on short positions at minimum weekly publishing firms name and number shares short. If a firm is geting close to the too big to fail size (what ever could jeaperdize a stable market) then their should be restrictions of them shorting any stock period until they have reduced exposure below the red line. Also any fines should be so costly that they nor other firms would try again. Something like 125-150% of estimated profits of illegal transactions. They will always have the a vantage due to their massive bank rolls all we ask is for it to be a level playing field.