Subject: File No.
From: Collin Gosche

May 26, 2021

I consider myself one among many to believe that the SEC's current line of thinking, as in pursuing a \"one-size-fits-all\" disclosure system is overburdensome and counterproductive. I fail to see how the already required publicly filed material climate risk reports do not provide enough information to investors. This appears to an unnecessary barrier to entering the public market. Because of this, we will ultimately see less innovation in the public marketplace--the only true and sustainable cure to the climate crisis. Going in this direction would only increase the severity of the problem the SEC is wishing to alleviate. This appears to be another opportunity to circumvent the proper legislative/rule-making process and I urge you to reconsider.