Subject: File No. SR-NYSE-2023-09
From: Ed Accola

I read about this in the Wall Street Journal. As a farmer involved in many conservation practices, I believe this is a terrible idea, and would be considered fraud under any other name. Allowing companies that have no chance of creating value and encouraging our adversaries, current or future, to create a Nation more dependent on others for energy, food is not in our National Defence. We are the Nation that creates the cleanest energy in any sector, and practics some of the most environmentally sound farming practices. Taking this off line only makes our worldwide environment worse. We would be incenting other countries with terrible track records of deforestation, pollution to produce more in both sectors. Creating companies that invest pensions, government money etc. into something that creates no shareholder value is a deraliction of feduciary responsibility, that would not be punishable. I strongly believe that this is not in the best interest of our Country or the worlds evironment.