Subject: File No. 4-547
From: Anne Mertl Millhollen

May 23, 2008

Dear Ms. Morris:

I am writing in support of the Petition for Interpretive Guidance on Climate Risk Disclosure filed with the Commission on September 18, 2007. The SEC currently requires companies to disclose risks that could reasonably affect their sales or revenues. I believe that many companies now have an additional risk deriving from their contribution to climate change. As an individual investor, I would like to know about these risks to my investments because I fear future, unexpected losses that are tied to climate change. Because most companies are failing to disclose their risks from climate change, I believe that corporations that register with the SEC should assess the regulatory, physical and litigation-related risks they face from climate change, and disclose their material risks in SEC filings. This information should then be provided to investors.

Thank you for your consideration of my comments.

Anne Mertl Millhollen, Ph.D.