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, “The Enhancement and Standardization of Climate Related Disclosures for Investors,” (“Proposed Rule”) released by the Commission on March 21, 2022, and published in the Federal Register on April 11, 2022, at 87 FR 21334, File Number S7-10-22.