Subject: File No. S7-07-13
From: Michael Cummings

September 24, 2013

I’m writing in support of a strong Dodd-Frank rule 953(b).

Union that represent the workers at these companies are required to fully disclose any and ever expenditure down to the last paper clip, it's only fair that employers do the same.

This should be a no-brainer because investors have a right to know what corporations allow their CEO's and others to loot profits.

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. Do not give in. Instead, weigh your duty to protect investors and the American public against the self-serving interests of those seeking to undermine this rule.

Thank you for considering my comment,

Michael Cummings

Mount Joy, PA