Subject: File No. S7-10-22
From: Richard Love

March 30, 2022

Hello:

Attached is a Word version of " The Enhancement and Standardization of Climate-Related Disclosures for Investors" including my comments (in Red) in the request for comment sections following many of the proposed rule sections. Thank you for providing what I believe will be an important improvement to investor understanding of corporate climate change reporting.

Please let me know if you have any questions.

Richard Love