May 31, 2022
Secretary Countryman, Chair Gensler, and all other concerned parties, As the CEO of a small, publicly-traded company, I believe it is imperative that smaller reporting companies should be exempt from the requirement to disclose climate-related risks. I believe the burden of such reporting would greatly outweigh any benefit for smaller reporting companies. I commend the commission’s desire to require this disclosure from larger reporting companies, and look forward to the time in the near future where my company will fall into that category, and gladly and dutifully fulfill the requirements at that time. Thank you for your consideration and for considering the unique challenges smaller companies would likely face in complying with these changes Sincerely Sean Folkson CEO – Nightfood Holdings, Inc. (OTC: NGTF)