<prompt> Translate the following text to EnglishMaelezo ya sheria zote mbili za mwisho yanakabiliana na masuala yaliyofufuliwa na maoni na kujadili hatua yoyote iliyochukuliwa na SEC katika kujibu.  <response>: The preambles to both final rules respond to the issues raised by the comments and discuss any action taken by the SEC in response. 