Subject: File No. S7-2026-19
From: Alvin Goldman

As I sit in my mountain home with windows closed because the air is heavy with smoke from huge forest fires that are hundreds of miles distant, one thing is crystal clear and that is that only fools and frauds deny the reality and serious health and economic dangers of climate change. I am a retiree whose income is dependent on my investments. I do not want those investments to add to the generation of air, soil, and water pollutants that will shorten my remaining years and that endanger the health and safety of my children and grandchildren. Nor do I want my investments to be destabilized and undercut by inept managers who sacrifice the durability of assets and ignore exposure to increased risks resulting from pollutants they keep generating that increase losses from massive fires and floods, diminished fisheries, vanishing enriched soil and pure waters, and liability for catastrophic damages caused to others. Therefore, I am appalled by the prospect that the SEC may eliminate or reduce disclosure requirements that allow me and my advisors to differentiate between reckless and callous management of companies and management that is ethical and has the foresight to reduce and protect against the dangers of climate warming and reckless use of natural resources and technology.