Subject: CEO-to-Worker Pay Ratio Disclosure

May 16, 2012

Dear SEC Team:

I am writing today to urge you to mandate CEO-to-Worker Pay Ratio Disclosure for all public corporations.

CEO pay is out of control, but you can help rein it in. The Dodd-Frank Wall Street Reform and Consumer Protection Act requires companies to report their CEO-to-worker pay ratio to investors. However, you, the SEC, has yet to adopt this provision of the Dodd-Frank law.

Now is the time to act and make this disclosure mandatory.

Best Regards,

Patrick Hargarten