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# Comments on Proposed Distribution Plan: BlueCrest Capital Management Limited

## [Release No. 34-93508; File No. 3-20162]

| Submitted Comments |
|--------------------|
| Dec. 9, 2021       | Ronald Mass, Managing Principal, Almitas Capital LLC |
| Dec. 1, 2021       | Stuart Sybersma, Joint Voluntary Liquidator and Michael Penner, Joint Voluntary Liquidator |
| Dec. 1, 2021       | Stuart Sybersma, Joint Voluntary Liquidator and Michael Penner, Joint Voluntary Liquidator |
| Dec. 1, 2021       | Stuart Sybersma, Director, Corporate Recovery Services, Ltd. and Michael Penner, Director, Corporate Recovery Services, Ltd. |
| Nov. 23, 2021      | Patricia M. Plavko, Managing Associate, Bon Secours Mercy Health, Inc. |
| Nov. 17, 2021      | Vic Holmes, Chairman, on behalf of Highbridge Tactical Credit Fund limited |

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Modified: December 10, 2021

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