06/18/2026 | Press release | Archived content
SIFMA 1 provided comments to the U.S. Securities and Exchange Commission (SEC) in response to the filing by the Financial Industry Regulatory Authority, Inc. (FINRA) to amend FINRA Rule 4560 (Short-Interest Reporting) and to adopt FINRA Rule 4321 (Allocations of Fail to Deliver Positions). 2
The Proposal is closely related to separate, ongoing Commission initiatives to require reporting and dissemination of gross settled short position information and related short activity information, as well as of securities lending activity. Specifically, in October 2023, the Commission adopted Rule 13f-2 (Short Position and Short Activity Reporting by Institutional Investment Managers) and Rule 10c-1a (Reporting of Securities Loans) to increase regulatory and public transparency of short sale and securities lending information. As discussed below, the Commission subsequently delayed the compliance dates for these rules until 2028 and is considering amending each of these rules. 3 Given the uncertain status of Rules 13f-2 and 10c-1a (including the possibility of forthcoming material amendments), and the potential for duplicative reporting and dissemination of short position-related information under FINRA and Commission rules, it is difficult for SIFMA and other public commenters to analyze how these separate regimes will overlap with each other. 4