Subject: File No. S7-07-13
From: Greg Buckley

September 26, 2013

I'm writing in support of enforcing Dodd-Frank rule 953(b).

Disclosing corporate pay ratios between CEOs and average employees will allow investors to judge the effect of pay structures on company performance. It will also help investors when voting on executive pay as there will be a benchmark to measure against.

Please do not give in to corporate America's whining that this rule is a logistical nightmare. It isn't true: The SEC knows this and corporate America does too.

Thank you for considering my comment,