The Society submits this letter in response to the request for public comments by the Securities and Exchange Commission (“SEC” or the “Commission”) on the proposed rulemaking, “Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure,” (“Proposed Rule”) as announced by the Commission on March 9, 2022, and published in the Federal Register on March 23, 2022, at 87 FR 16590, File Number S7-09-22.