Subject: File No. S7-10-22
From: Thomas Rausch
Affiliation: Self

March 22, 2022

This is a step in the right direction and I support this SEC effort to initiate a climate risk disclosure process. It will be difficult to achieve a level of consistency if risks are to be quantified in numerical detail, but simply ignoring climate change risk is unacceptable, as risks for some companies can be substantial.