The Securities and Exchange Commission ("SEC") is requesting public comment on the treatment of asset-backed issuers as well as real estate investment trusts and other mortgage-related pools under the Investment Company Act. Through an advance notice of proposed rulemaking, the SEC is seeking public input on possible amendments the agency might consider proposing to Rule 3a-7, which excludes certain issuers of asset-backed securities from having to comply with the requirements of the Investment Company Act.