Subject: File No. S7-10-22
From: Kenneth Lay

April 5, 2022

As a citizen deeply concerned about the impacts of climate change, and as a regular investor in the stock market, I very strongly support this rule. It is without any doubt in the publics interest to have information about a companys greenhouse gas emissions made transparently available. As climate science clearly shows, corporations that fail to account for their greenhouse gas emissions will end up costing their investors significant amounts as the world completes the necessary and now-unavoidable transition to renewable forms of energy. Failure to have accurate access to this information as a shareholder of a public company therefore poses a significant financial risk to the holder. Again, I very strongly support this proposed rule and hope to see it adopted in its totality.