Subject: File No. S7-10-22
From: Phillip Goldstein
Affiliation: Bulldog Investors

March 23, 2022

We receive numerous email alerts from law firms about how companies should provide climate related disclosure. We also receive numerous reports from analysts that assess the investment merits of a company's securities, but I don't recall any reports that address the impact of climate change on a company from an investment perspective. I wonder why lawyers and the SEC seem much more interested in climate related disclosure than securities analysts.