Subject: “File Number S7-2026-19
From: Warren De Smidt
Affiliation:

Aug. 3, 2026

To Whom This Concerns,
I am told that the SEC is hoping to remove requirements that help our citizenry and businesses get a sense of the landscape when they need information in making various informed decisions about companies that they are thinking of getting involved with, either monetarily or having an understanding about their impact on their communities and their lives.

These are important requirements that help people and business make informed decision and are a good service that needs to be continued. 


Do not remove, in any way, these climate related disclosures rules. 


Sincerely, 
Warren De Smidt 


PS—Below are some of the reasons why these climate related disclosures are so important. 


WD 



Climate-related risks that have materially affected or are reasonably likely to materially affect the company;
How a company identifies and manages material climate-related risks;
Oversight of climate risks by company leadership;
Climate-related targets, goals, or transition plans that materially affect the company;
Certain Scope 1 emissions from sources a company owns or controls;
Certain Scope 2 emissions associated with purchased electricity or energy;
The methodology used to calculate reported greenhouse gas emissions; and
Certain financial effects connected to severe weather, flooding, drought, wildfires, extreme temperatures, sea-level rise, carbon offsets, and renewable energy credits.