Subject: File No. S7-10-22
From: James Tindall
Affiliation: Attorney CPA

April 29, 2022

Dear SEC,

I have reviewed your notice of proposed rule-making and find it deeply troubling. Your role is to encourage financial disclosures to allow financial investors to make informed financial decisions. It is not your role to advance the regressive liberal agenda by forcing non-sensical disclosures to be included in financial statements.

If financial investors wanted these disclosures, then, as shareholders, they would propose shareholder resolutions to provide those guessestimates, vote for those guessestimates to be provided (and encouraged others to vote for) and reap the financial repurcussions. As an investor, however, I have seen these proposals repeatedly defeated, because they are nonsense.

As a practical matter, before you can mandate these non-sensical disclosures, you must first define \"climate change\" with precision. Until such time as the proponents of \"climate changte\" can articulate the cause and natural remedy for the five (5) ice ages that occurred before the arrival of the human race (and therefore predate the impact of this vague man-made climate change), requiring disclosures of something that is undefinable with any specificty is beyond the authority of the SEC. In fact, adding non-sensical disclosures that muddy the real information needed by real investors directly conflicts with your regulatory mandate.

I strongly encourage the SEC to remain in its lane and focus on meaningful financial disclosures and steer away from non-sensical disclosures that detract from the overall value of financial statements.

Regards,

-James Tindall