Apparently emboldened by his victory that killed the hedge fund registration rule, Phillip Goldstein may be preparing to battle the Securities and Exchange Commission once again. According to Business Week, Goldstein, the manager of New Jersey-based activist hedge fund Bulldog Investors, is challenging another SEC rule, 13F, which requires disclosure of holdings by all money managers that hold more than $100 million in company stock. The SEC has said the rule is necessary to Òfill an information gapÓ needed to develop new regulations in its ongoing effort to Òincrease investor confidence.Ó But Goldstein argues that the SEC hasnÕt done that, and the disclosure amounts to requiring the sharing of what he calls Òtrade secrets.Ó The matter has some immediacy for Goldstein, whose Full Value Partners and Opportunity Partners recently pushed past $100 million, thus triggering the 13F requirement. Goldstein, in his Business Week Interview,Ó says heÕs been in touch with the SEC since late last year on the matter. ÒTheyÕre taking it seriously,Ó he said. ÒButÉthey just donÕt know what to do with a constitutional argument Ð thatÕs the problem.Ó Goldstein thinks he has a good chance to defeat the commission again. ÒWe have a good case,Ó he told Business Week. ÒIf you go on the merits, I think weÕll win. ThatÕs the same thing I said about the hedge fund case.Ó