Subject: File No. S7-07-13
From: Everett McDonough

October 9, 2013

• “In light of the significant potential costs articulated by commenters, we believe that it is appropriate for the proposed rules to allow registrants flexibility in developing the disclosure required by the statute.”

-SEC

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Cost   1. To have as a price.
2. To cause to lose, suffer, or sacrifice: Participating in the strike cost me my job.
3. past tense and past participle costed To estimate or determine the cost of: The accountants costed out our expenses. 

Potential is a powerful word.  It is often used as an excuse for people not to do their jobs to the best of their abilities.  SEC please do you job and make the country we live in more accountable.

Best,

Everett McDonough