Subject: File No. S7-10-22
From: Devin Martin

March 28, 2022

The requirements related to Scope 3 reporting seem to be, understandably, the most controversial aspect of these proposed regulations. Nevertheless, they are the most important, as many companies are able to \"hide\" significant amounts of GHG-emitting activity by outsourcing these activities to third parties. Please retain the Scope 3 reporting requirements at the most robust level reasonably possible.