Subject: File No.
From: George Reilly

May 12, 2021

The only proper role for the SEC regarding climate change or any other inherently politicized issue is to STAY OUT OF IT

When sufficient numbers of a public company's owners want more information they already have the means to require it through existing shareholder voting procedures.

The only reason for these proposed regulations is to force the political views of current SEC leadership onto all public companies regardless of the desires of their actual owners.