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

Letter Type M:

Five years is far too long to finalize the rules mandated by the Dodd-Frank Wall Street reform bill. Finalize the CEO pay ratio rule by August 5th, and don't weaken it with loopholes for companies with foreign workers.

http://www.sec.gov/comments/s7-07-13/s70713-1580.htm