Subject: File No. S7-10-22
From: Emily Auerbach

March 29, 2022

Climate risk is financial risk. As a retail investor, I need to know whether the companies I invest in are prepared for a climate-altered future. As a young person, I want to put my money behind companies that have comprehensive climate plans and are a force for good. I sincerely hope that the SEC mandates climate disclosures along with financial disclosures.