The following Letter Type J, or variations thereof, was submitted by individuals or entities.

Letter Type J:

To the Securities and Exchange Commission:

We call on you to immediately implement, without any further delay, a forceful CEO pay-disclosure rule requiring companies to publicly release the ratio between their executive compensation and average employee pay.

Sincerely,

http://www.sec.gov/comments/s7-07-13/s70713-1569.htm