Subject: File No. S7-2026-24
From: Tim Thompson

Sports betting is making ads during sports events unbearable. It is also having a negative influence on fans and participants as the lure of "easy money" invites unsportsmanlike actions. Please don't also allow ETFs based on "event contracts" as that will only exacerbate this activity. ETFs, as an investment vehicle, should not be allowed for such speculative events.