Subject: File No. S7-10-22
From: Robert Fostet

March 28, 2022

This rule appears to be a significant expansion of the SECs role beyond their congressional mandate in a manner to support special interests instead of public financial security.

The proposed rule does not improve the ability of investors to gauge a companys financial worth but rather is an attempt to force disclosure of information that can be used by non-shareholders to intimidate companies. Climate impact currently represents no legal risk to the company in the absence of legislation imposing fines or penalties. Furthermore, the SEC is imposing regulation that appears designed to influence the legislature vice be governed by it. Finally, this regulation sets the precedent that the political party in power can wield the SEC as a tool to impose their rules bypassing Congress and the President. This reduces the SECa credibility as an independent regulator and weakens their ability to improve investor security.

Very Respectfully,
Robert Fostet