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

Letter Type K:

To the Securities and Exchange Commission:

Section 953(b) of the Dodd-Frank Act directs the Securities and Exchange Commission to lay down a rule requiring every public company to disclose the ratio of its CEO's pay to the pay of its median worker. Shareholders deserve more information about pay practices, both to guard their pocketbooks against self-seeking executives and to better evaluate the long-term soundness of companies in light of evidence that runaway pay at the top inhibits teamwork and reduces employee morale and productivity.

We call on you to finalize a strong pay-ratio rule — one that includes part-time and overseas workers — and to work with your fellow regulators on other legally mandated steps to combat questionable corporate pay practices.

http://www.sec.gov/comments/s7-07-13/s70713-1570.htm