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

Letter Type F:

Securities Exchange Commission

Dear Commission,

As an investor, I am writing to express my support for the SEC's proposal requiring disclosure of the CEO-to-worker pay ratio, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act.

A pay ratio disclosure will help investors better evaluate CEO pay levels when voting on executive compensation matters. Compensation experts have found that there is a correlation between high CEO pay and poor performance. By mandating disclosure of the ration of CEO to worker pay, inequities will be become more transparent.

I believe that being able to compare similarly situated corporations CEO pay packages to each other may help ratchet down the high CEO-to-worker pay ratio.

Sincerely,

http://www.sec.gov/comments/s7-07-13/s70713-274.htm