Subject: File No. S7-10-22
From: Michael Villena
Affiliation: Software Engineer

March 29, 2022

I like the proposed rule to enhance and standardize climate-related disclosures for investors. As I look to build a more environmentally friendly portfolio for myself, I am in agreement with the proposal by the SEC. ESG investing is a strategy that is important to me as I will look for companies that are more environmentally friendly. I want to invest based on more transparent reports by companies on their impact on the environment. I don't want to be supporting companies that harm the future of this world I and my children and their future children will have to live in. My thanks to the SEC for bringing up this rule change.