Final answer:
The statement in question is true; the SET clause in the UPDATE SQL command is indeed used to specify the columns to be updated and their new values.
Step-by-step explanation:
The statement "The SET clause of the UPDATE command is used to identify the column(s) being updated." is true. In SQL, the UPDATE command is used to modify existing records within a table, and the SET clause specifies the particular column or columns that should be updated and the new values to be assigned to them. The typical syntax for an UPDATE command includes specifying the table name, followed by the SET clause, where you define the column name and the new value it should take, and often a WHERE clause to select which rows should be updated.