**Re: File Number S7-2026-19** I strongly oppose the Securities and Exchange Commission's proposal to rescind the 2024 climate-related disclosure rules. Investors deserve access to consistent, comparable, and reliable information about material climate-related risks that could affect a company's financial performance and long-term stability. Climate-related events such as flooding, extreme heat, drought, wildfires, and severe storms already create significant financial risks across many sectors of the economy. Standardized disclosure helps investors make informed decisions and promotes fair, efficient, and transparent markets. Eliminating these requirements would make it more difficult for investors, researchers, communities, and the public to evaluate how companies are managing material climate risks. Instead of a single, standardized reporting framework, people would be forced to piece together information from voluntary reports, scattered SEC filings, and inconsistent disclosures, reducing transparency and comparability. The SEC's mission includes protecting investors and maintaining fair, orderly, and efficient markets. Material climate-related risks clearly fall within that mission because they can affect corporate operations, supply chains, assets, liabilities, and long-term financial performance. Voluntary disclosure alone has not produced consistent or comparable information across companies. Rather than rescinding these rules, the Commission should continue to improve and strengthen climate-related disclosure requirements to ensure investors have access to accurate, decision-useful information. Transparent markets depend on reliable disclosure, and investors should not lose access to information that may materially affect investment decisions. For these reasons, I urge the Commission to withdraw its proposal to rescind the 2024 climate-related disclosure rules and retain a strong, standardized disclosure framework. Thank you for considering my comments.