Subject: File No. S7-10-22
From: Phillip Goldstein
Affiliation: Bulldog Investors

March 27, 2022

As a result of recent threats from Russia and North Korea, the SEC should put this proposed rule mandating climate-related disclosure on hold and promptly get to work on a rule requiring all companies to disclose how a nuclear war would affect their businesses. For example, if a significant percentage of Peloton's or Netflix's customers are maimed or die in a nuclear attack, their recurring revenues could decline dramatically. Investors can use this valuable information to make informed investment decisions.