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

April 11, 2022

I fully support the proposed rule change as it stands. It is essential investors have accurate information about company strategies to address climate change. In addition, consistency in how this information is reported and displayed is key so that it is comparable. Lastly, the rule change may help clarify what a company actually does in this arena rather than simply announcing goals that may not be connected to actions.

Thank you for considering my comments.