Subject: File No. S7-10-22
From: Caroline Newell
Affiliation:

Oct. 12, 2022

ESG is a mistake and I do not support it at all.   There is no point piling on all of the subjective research about climate change, the subjectivity is the main reason ESG is a mistake.    






Caroline Newell, CPA 
V. Henry Dodd III CPA, APAC