Subject: File No. S7-10-22
From: Steven Peters
Affiliation: none

March 21, 2022

This proposed rule imposes an unnecessary and frivolous requirement for public corporations to incur costs and invite opprobrium by reporting on business matters that have zero impact on the well-being of Americans. No Constitutional authority exists for the SEC to require such disclosures. The entire climate change hoax is an effort to implement social scoring of companies to implement controversial and harmful public policy at the expense of investors. The SEC should be disbanded and replaced with a competent organization that regulates companies for the benefit of investors and the general public.