Subject: File No. S7-07-13
From: Laurie Feldman
Affiliation: Nurse Practitioner

October 20, 2013

I support the Pay Ratio disclosure ruling. More and more, US companies are structuring themselves to benefit only their executives and shareholders. There is virtually no concern for their workers or the public good. This ruling may make a small difference by at least making this information available for public information and analysis.