SIFMA and the International Securities Lending Association (ISLA), London Investment Banking Association (LIBA), Pan Asia Securities Lending Association and Risk Management Association submit comments to the International Organization of Securities Commissions (IOSCO) on the Consultation Report on the Regulation of Short Selling prepared by IOSCO’s Technical Committee. SIFMA hopes that regulators in countries that still have emergency restrictions on short selling in place will lift them in the near future, permitting short selling within a well-structured regulatory framework, based on the principles set out by the Committee. SIFMA also backs the Committee’s call for a more consistent regulatory approach to short selling internationally in order to simplify and make less costly the compliance process for market participants that operate across many jurisdictions. However, SIFMA feels that despite the Committee’s clear support for consistency, it appears that coordination among regulators is still lacking.