Subject: File No.
From: Hanna Cody

June 30, 2021

Hello,

I hope this email finds you well.

I am reaching out on behalf of the UNICEF USA Child Rights and Business team to inquire about avenues for commenting on SEC guidelines on climate disclosure. In this exciting period, our organization is keen to participate in ensuring that children's rights and the well-being of families are considered in the development of domestic corporate disclosure processes and policies.

In particular, I would be interested to confirm:

Who is the best SEC focal point to coordinate with in order to submit comments during this and future guidance review periods; Whether there are still opportunities for UNICEF to submit inputs on incorporating child rights into corporate ESG disclosures and SEC filings; and, Any limitations on UNICEF's participation in these SEC review periods given the organization's global reach and outlook. I greatly appreciate your guidance and look forward to collaborating with the SEC to advance meaningful corporate disclosures in the future.

Best,

Hanna Cody
Consultant
UNICEF USA
125 Maiden Ln.
New York, NY 10038
Office:
Mobile:
www.unicefusa.org