Subject: The Dodd-Frank Act

May 16, 2012

Please enforce that public companies disclose their ratio of CEO-to-worker compensation, as required by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. This pay ratio disclosure requirement will help boards of directors and investors evaluate the overall level of CEO compensation relative to other company employees.

Sincerely,

Dr. Richard C. Masterson
CivilizedNation.US

Richard Masterson