Subject: File No.
From: Anonymous

August 17, 2021

This is a response to question #15.

In addition to climate-related disclosure, the SEC should require disclosures regarding animal welfare. Animal welfare is an issue of increasing concern to investors and consumers.

Companies should be required to disclose information including:
(1) the numbers and species of animals the company uses (for agricultural, experimentation, or other purposes),
(2) a detailed description of how these animals are treated,
(3) mortality rates and a breakdown of the top ten causes of death,
(4) a description of how these animals are confined, including whether any are confined without the ability to stand up, turn around, and fully extend their limbs,
(5) a description of any mutilations done to the animals (such as debeaking or tail docking), and whether anesthesia is used,
(6) any animal welfare -related complaints, criticisms, or protests that the company has faced, and
(7) any animal welfare commitments that the company has made, and the extent of progress that the company has made towards meeting each commitment.

Thank you for your consideration