Subject: File No. S7-10-22
From: Richard Kearney
Affiliation: Wealth Management Advisor

March 22, 2022

I find this rule an outrageous attempt to force companies to do the impossible. No one wants to hurt our planet. No one. This is a moving target and using a government agency to do what the Congress hasn't. Even the SEC will not provide guidance on what is or is not Scope 3 emissions. This leaves it up to the lawyers and the courts. This will cost companies billions and by doing so, cost our citizens billions. Corporations pass these costs on to their customers which will help to increase future inflation which hurts far more people than this rule will help. Why do you Democrats continue to hurt the people that you say that you most want to help, the middle class and low wage earners? I doubt that this will stand up to Supreme Court review as it is not within your purview but will still cost billions in the meantime.