Subject: File Number S7-09-22 Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure
From: Henry H Huang
Affiliation:

Apr. 15, 2022

Dear Ms. Countryman,

Please see attached our comment letter and our paper. We submitted it online back in March 31 but it has not appeared in the received comments in your website yet. So we are sending this by email just to ensure you have received it.

Thanks,
Henry


Henry Huang Ph.D. LL.M.

Associate Professor of Accounting
Director, Master of Science in Accounting
Sy Syms School of Business
Yeshiva University
New York, NY

(Attached File #1:s70922-20123859-280032.pdf)
(Attached File #2:s70922-20123860-280032.pdf)