Subject: File No. S7-10-22
From: David Martinez
Affiliation: Retired citizen

April 18, 2022

I am opposed to the SEC's proposed rule under File Number S 7-10-22. The SEC, in this instance, would be stepping outside of its proper jurisdiction over and responsibilities for ensuring the integrity and transparency of publicly traded businesses. Climate-related risks and potential greenhouse emissions do not belong in the SEC portfolio. The SEC must go back to Congress and ask it to expand its legal reach before it may proceed further with this proposed rule.