Subject: File No. DF Title IX - Investor Advocate
From: Theodore R Williamson, III
Affiliation: Ombudsman, The Coca-Cola Company

September 30, 2010

I encourage the SEC to base the Ombudsman program on existing Standard, Codes and guidelines provided by the International Ombudsman Association.

I also suggest that the program offer service to the public as required, but also be augmented to serve the workforce at the SEC.

In addition, I am asking the SEC to consider requiring to-code organizational ombudsmen in all regulated firms of more than 500 people as a mechanism to enhance ethical behavior and effective cultures.

Thank you