Subject: File No. S7-10-22
From: Don W. Crockett
Affiliation: Attorney at Law

March 23, 2022

-The proposed Rule is entitled The Enhancement of and Standardization of Climate-Related Disclosures for Investors. The title itself, as well as many parts of the proposed rule, improperly assume that the use of fossil fuels is climate-related. There is, however, no scientific evidence to support the conjecture that fossil fuel burning has any effect whatsoever on the Earths climate. Indeed, the only basis for that conjecture are the fraudulent predictions of the defective and inadequate computer climate models sponsored by the International Panel on Climate Change (IPCC).

Accordingly, the SEC is being used as an unwitting tool to spread the scientific fraud, perpetrated by the IPCC computer models, that man-made carbon dioxide is causing the Earths climate to warm. See the Paper entitled \"C02s Role in the Great Climate Change Deception,\" attached as File 1.