Subject: S7-17-22: WebForm Comments from David Osowski
From: David Osowski
Affiliation: CFO

Aug. 5, 2022

August 5, 2022

 This ESG is irrelevant to shareholders. It adds no value to the company and only decreases it and only lines the pockets of ESG consulting firms who know little if anything about creating shareholder value. Every CFO I know thinks the same.