Subject: File No. SR-NYSE-2023-09
From: M smith

I am opposed to establishing any US governmental support, regulation ior legislation which would create legitimacy for the concept of Natural Asset Companies. The concept is based on the totally false and unrealistic proposition that the value of all natural resources in the US can be quantifiable in an accounting terms and legitimately placed on a balance sheet. There is no basis for such assets unless they are clearly owned by a specific person or entity that can prove ownership and more importantly, such assets could not be definitively and precisely quantified in value. This concept can be misused by US federal, state or local officials to place values on a federal, state or local governments balance sheet which can not be quantified. Further, many such natural resources arenas owned by any particular entity and the values of such natural resources cannot be precisely defined and once defined can constanty vary in value from time to time. This is America land of the free!