Subject: File No. S7-07-13
From: den dunn

September 18, 2013

Pay Ratio Disclosure - public comment

This issue should be left up to the companies, employee representatives, and shareholders. In todays global economy successful companies will go out of business if employees are mot compensated fairly. If employees still feel there is unfair pay ratios, then they should start their own business to compete, or look for another job that pays them what they feel they are worth. The 'Marketplace', not Government, will level the playing field for pay and profits.