Subject: File No. 10-244
From: James Manfredonia

I have known the founders of The Green Impact Exchange for 35 years and am continually struck by their commitment to transparency and honesty. I am a professor at Fordham University after having had numerous roles on Wall Street. I have taught Sustainability and ESG to graduate and undergraduate students. The proposed Green Impact Exchange can formalize the IFRS/CRFD standards in a manner that benefits regulators, investors, corporations, etc --- it can be a hub that is actually used. It can more easily be recognized than anything that currently exists. I push management hard and they respond. I see no downside to the existence of the GIX and enormously upside. We all need a common reference point.