Subject: File No. S7-07-13
From: Shane Kincaid

October 26, 2013

Dear Securities and Exchange Commission:

I strongly support the SEC’s proposal requiring companies to disclose the CEO-to-median worker pay ratio, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act.

Wealth and income inequality is at the heart of the nation's economic troubles today. Disclosure of executive-to-worker pay ratios will help combat such inequality. If figures are publicly available, consumers will have information about which companies they may wish to endorse with dollars. Transparency is necessary for a free enterprise system to work effectively, and this is a step in that pragmatic direction.

Yours,

Shane Kincaid

Bolivar, MO