Subject: Comments for File Number S7-12-11

May 23, 2011

I’m writing because my family and I were affected by the economic collapse of 2008, and we don’t want it to happen again. I lost money in my 401K Plan after retiring, and I'm now being greatly affected by rising prices and low interest rates. I'm afraid to ever again risk my money in the stock market. My daughter has been unemployed for 2 years. She has returned to college using borrowed money, but her prospects of getting a job after graduation will still be meager.

Wall Street greed and outrageous salaries and bonuses were a major cause of the collapse. From now on bonuses must be paid years later to determine if they were earned based on good business practices. Bankers formerly paid themselves on the volume of loans or mortgages they generated, rather than on their quality and this must also stop. Above all, consumers must be protected. Thank you for allowing me to comment on this matter.

Linda Imhauser