SIFMA provides comments to the Securities and Exchange Commission (SEC) on a proposed rule relating to asset-backed securities (ABS), Release Nos. 33-9117, 34-61858.  SIFMA is a diverse organization whose membership includes many of the largest and most significant participants in the United States capital markets. Its members and their affiliates include financial institutions that sponsor securitization transactions; special-purpose companies that issue ABS and other structured finance products; broker-dealers that act as underwriters, placement agents or initial purchasers in offerings of structured finance products; and asset managers that include some of the largest, most experienced investors in ABS and other structured finance products.