Subject: File No. S7-10-22
From: Andrew Neely

March 21, 2022

To whom it may concern,

I am writing to commend you for your recent adoption of mandatory corporate climate change discolusures. It is past due to address and regulate Scope 1, 2, and 3 emissions. Our communities cannot withstand more decades of inaction as natural disasters intensify and lives are needlessly lost.

This issue is personal to me. Louisville, Colorado is only ten minutes from my childhood home and thousands of houses were recently lost in Colorado's most destructive fire in history. Several of my friends lost their homes, pets, and irreplaceable items.

I encourage you to hold corporations accountable for their emissions (including scope 3 emissions) and prevent future tragedies.

Thanks for your time.
Andrew Neely