SIFMA provides comments to the Securities and Exchange Commission (SEC) on the extension of filing accommodation for static pool information in filings with respect to asset-backed securities (ABS), Release No. 33-9137; File No. S7-18-10. SIFMA supports the SEC’s proposal to extend until June 30, 2012 the temporary filing accommodation in Rule 312 of Regulation S-T that allows static pool information to be provided to investors via a website.  SIFMA offers its observations and recommendations with the SEC on the proposal.