<prompt> Translate the following text to EnglishSEC ilipokea maoni 39 na katika utangulizi wa sheria ya mwisho inajadili maoni yaliyopokelewa na marekebisho yaliyofanywa kwa sheria iliyopendekezwa kama matokeo ya maoni.  <response>: The SEC received 39 comments and in the preamble to the final rule discusses the comments received and the modifications made to the proposed rule as a result of the comments. 