Subject: File Number S7-2026-19
From: Barbara Smith
Affiliation:

Aug. 3, 2026

Now is not the time to rescind any rules that require corporations to report climate risks their organization causes. 


The deadly heat waves, fires, and droughts are all symptoms of climate change which in turn is caused by human actions. 


Corporations must take responsibility for their destruction actions. 


Sincerely, 
Barbara D. Smith