Subject: File No. S7-07-13
From: William A Collins

October 4, 2013

I am writing in regards to the requirement for Corporate CEO's to reveal their compensation as compared to the median compensation of all remaining employees.

There should be no loopholes in this requirement. If there are stock options which may or may not result in income. than list them. The same for all other real or projected income for the year in consideration.

With all the accountants and lawyers that corporations employ, this should not be a hardship at all.

You should answer to stockholders and the public, not to the desires of corporations.