Subject: File Number S7-10-22
From: Mike Zeldis
Affiliation:

May. 10, 2022

I think this proposal should be limited to companies with 500 or more employees as the cost and effort for small companies to compile this data would have a noticeable negative impact on a small company’s earnings including additional year end audit fees. Do auditors have the skills to audit emissions and greenhouse gases data?

Have a nice day