Subject: Protect shareholder rights (File No. S7-16-07)

September 27, 2007

Chairman Christopher Cox
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-1090

Dear Chairman Cox:

Please let shareholders decide what is best, not only for the bottom line but for the future of the companies and the communities in which they exist. Please do not diminish the rights of shareholders to introduce resolutions.

Sincerely,
Thomas Bauer