Subject: File No. S7-10-22
From: Matthew Burns

March 27, 2022

As the SECs proposed Enhancement and Standardization of Climate Related Disclosures for climate risk regulations are on securities registrants the focus of the rules appears to be narrower than implied as they are on companies including management and boards responsibilities. The proposed rules do not provide guidance for municipal securities although there is perhaps more significant risk. Municipal securities are also a material and essential segment of the markets. Will the SEC provide clarification and reasoning regarding all registrants?