Subject: file # File No. S7-10-22
From: Debbie Schmugar
Affiliation:

Apr. 22, 2022

I am writing regarding the proposed Enhancement and Standardization of
Climate-Related Disclosures.  This proposed Investors rule is costly and
a very anti-family burden.  Mom and Pop small businesses and the
American people will end up carrying this financial burden, irrevocably
damaging the very fabric of our nation.

Please reject this proposed rule.

Sincerely,

Debbie Schmugar