Subject: CEO Pay Rule

May 14, 2012

To the SEC:

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 help shame companies into lowering CEO pay. The SEC has yet to adopt this provision of the Dodd-Frank law. This is important. Please begin to enforce the rule now.

Sincerely.

Rosemary Agonito