The following Letter Type A, or variations thereof, was submitted by individuals or entities.

Letter Type A:

I urge you to promptly issue a rule requiring public companies to 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.

The ratio of CEO-to-worker pay is material information for investors for many reasons. Academic studies show that large pay disparities within a company can hurt employee teamwork, productivity, loyalty and motivation. The impact of high levels of CEO pay on employee morale is particularly important in today's weak economy when workers are being asked to do more for less.

Sincerely,

http://www.sec.gov/comments/df-title-ix/executive-compensation/executivecompensation-89.htm