Subject: File No. S7-10-22
From: Anonymous
Affiliation: US Citizen, Investor

March 22, 2022

I fear we are conflating the driving factor behind investing in companies...it is to seek a return. It is not to advocate for some political, economical, or ecological framework. I think these rules would unnecessarily burden the company saddled with tracking these unrelated-to-business metrics as well as inflate a new industry of consultants. When government intervenes in private business, it always creates excess. If there truly are investors and issuers that care about green house gas emissions when investing, then let them call for it to these companies and let the companies go where the investment dollars are. Don't regulate/force them to do it. Please stop the waste of talent.