Subject: CEO Pay Disclosure

May 14, 2012

To the Governing Authorities of the SEC,

The Dodd-Frank Wall Street Reform and Consumer Protection Act requires companies to report their CEO-to-worker pay ratio to investors. The SEC has yet to adopt this provision of the Dodd-Frank law. My question is why hasn't this been adopted? I am requesting and stongly urge the SEC to propose and adopt rules requiring companies to publicly disclose their CEO-to-worker pay ratio. The investors and the public have a right to know how much CEOs of companies are making as compared to the working men and women of a company that are absolutlely necessary and instrumental in maintaing the productivity and operations of their respective companies. Thank you for your consideration to this matter.


Rick Diaz