Jun. 28, 2021
Subject: Response to Consultation on Climate Change Disclosures Dear Chair Gensler Dear Commissioner Herren Lee, Dear Special Counsel Wyatt, We would like to draw your attention to our submission to the SEC consultation on Climate Change Disclosures sent on 16th June 2021 (below and enclosed). We would also like to take this opportunity to further inquire about a meeting with Senior Special Counsel Wyatt and the staff in the Division of Corporation Finance to discuss our submission. Yours sincerely, Value Balancing Alliance Research and Consultations value balancing alliance Visit us at value-balancing.com Represented by: Christian Heller (Chairman), Jun Suk Lee (Deputy) Registration court: Amtsgericht Frankfurt am Main – Register of Associations: VR 16495 Privacy Policy: https://www.value-balancing.com/privacy/