Apr. 16, 2022
Dear Ms. Countryman, Please see attached our comment letter and our paper for File Number S7-10-22 regarding "The Enhancement and Standardization of Climate-Related Disclosures for Investors." Thanks, Henry Henry Huang Ph.D. LL.M. Associate Professor of Accounting Director, Master of Science in Accounting Sy Syms School of Business Yeshiva University New York, NY Email: Henry.Huang@yu.edu https://protect2.fireeye.com/v1/url?k=31323334-50bba2bf-3132d782-4544474f5631-e5ee688785785134&q=1&e=16f569b9-ef16-45ad-bded-0081caf9cfbc&u=https%3A%2F%2Fwww.yu.edu%2Ffaculty%2Fpages%2Fhuang-henry
(Attached File #1:s71022-20123861-280035.pdf)(Attached File #2:s71022-20123862-280035.pdf)