ITEM 1: The Enhancement and Standardization of Climate-Related Disclosures for Investors

OFFICE: Division of Corporation Finance; Office of the Chief Accountant

STAFF: Renee Jones, Paul Munter, Erik Gerding, Diana Stoltzfus, Natasha Guinan, Anita Doutt, Luna Bloom, Shehzad Niazi, Elliot Staffin, and Anita Chan

The Commission will consider whether to propose amendments that would enhance and standardize registrants’ climate-related disclosures for investors.

For further information, please contact Elliot Staffin in the Division of Corporation Finance at (202) 551-3430.

For technical information regarding the webcast, please contact AV_Webcast@SEC.gov.