SIFMA provides supplemental comments to the Securities and Exchange Commission (SEC) on an amendment to a proposed rule change to adopt Financial Industry Regulatory Authority (FINRA) Rule 2231 concerning Customer Account Statements in the Consolidated FINRA Rulebook, SR-FINRA-2009-38.  SIFMA sent its first comments to the SEC the issue on August 24, 2011.  In its supplemental comments, SIFMA underscores its point that FINRA should take this opportunity to clarify that member firms are not required to deliver account statements to an address known to be incorrect because it was returned to the member after two consecutive attempts to deliver, provided that firms follow the procedures otherwise applicable under abandoned property laws and any applicable requirements of SEC Rule 17Ad-17.