Subject: File No. S7-10-22
From: Caroline Hill
Affiliation:

Apr. 22, 2022

To whom it concerns, 


I am firmly against imposing any more rules or regulations concerning ESG on any businesses, large or small. The proposed Enhancement and Standardization of Climate-Related Disclosures for Investors rule is a costly, unnecessary, big-government style burden. It ignores that small businesses and the American people are the victims who will pay for this unnecessary rule. This ESG nonsense is infiltrating every area of our lives, and it is just creating more bureaucracy and wasteful spending, with no apparent environmental or social benefits. 



Sincerely, 


Caroline Hill