The administrative appellant, in connection with liquidation of the "XXX S&P 500 VIX Short-Term Futures ETF," refused to accept a letter (Ref: Qi zi No. 1100144429) issued by the FSC Securities and Futures Bureau on 10 September 2021, and therefore filed an administrative appeal with the FSC. The FSC Administrative Appeal Review Committee decided as follows: The administrative appeal will not be entertained.