Further to our report in today’s Society Alert (see “SEC Climate Disclosure ‘Sweep’”), the SEC Division of Corporation Finance posted today an illustrative letter to companies with sample comments regarding climate change disclosures based on the current disclosure rules and the Commission’s 2010 climate change disclosure guidance. As noted in our report, Gibson Dunn’s post: “SEC Staff Scrutiny of Climate Change Disclosures Has Arrived: What to Expect and How to Respond” provides sound advice to companies about comment letter response considerations, as well as steps all issuers should consider regardless of whether they have received a comment letter. See also the other resources specifically referenced in our report, as well as those posted on the relevant Society practical resource pages.