Subject: File No.
From: Erin Brooks

March 23, 2022

It is imperative that the SEC include Scope 3 emissions. That is where most of the greenhouse gas emissions come from and by not including it you are giving organizations a rather large loophole. Companies will simply continue to decrease 1 and 2 while increasing 3. Do not give them this opportunity. Investors have a right to know, and only including data on scope 1 and 2 would be deceiving.