Subject: Public Disclosure of CEO-to-worker pay ratio

(sn# 128)

May 14, 2012

To the SEC:
CEO pay is out of control. The Dodd-Frank Wall Street Reform and Consumer Protection Act requires companies to report their CEO-to-worker pay ratio to investors. Disclosing this pay ratio will shame companies into lowering CEO pay. And with the most recent 2 billion dollar Wall Street debacle, we need more accountability from Wall Street now. I urge you to accept this provision of the Dodd-Frank Act and require companies to publicly disclose their CEO-to-worker pay ratio.

Thank you.

Helen Navaline