Subject: File No. S7-10-22
From: Shaila Leekha
Affiliation: COO and co founder, iClima Earth Ltd

March 22, 2022

A welcome and necessary rule, that will help standardise information on risks associated with climate change. As a green fintech company, we spend months scouring public information and company filings to get exactly this kind of information on emissions and risks to a company from climate change because investors have been asking for it. Having this information as a mandatory requirement will allow investors to measure risks and the true cost/opportunity of investments properly.