SIFMA provides comments to the Securities and Exchange Commission (SEC) on the proposed rule relating to Issuer Review of Assets in Offerings of Asset-Backed Securities, Release Nos. 33-9150; 34-63091; File No. S7-26-10.  The comments relate to proposed rules that would implement Section 945 of the Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act); and proposed rules that would implement Section 15E(s)(4)(A) of the Exchange Act of 1934, as added by Section 932 of the Dodd-Frank Act. SIFMA believes that modifications to the proposed rules are necessary and will help to restore investor confidence in, and stimulate the recovery of, the securitized products market.