Subject: File No. S7-07-13
From: Janis M. Lentz

August 4, 2015

Dear Mr. Secretary,

I am writing to urge that all making the decision tomorrow on whether to allow exemptions of some workers to be allowed in the disclosure of pay ratios between CEOs and all other workers:  DO NOT ALLOW any exemptions, and require that all employees be included in the calculation of the ratio.  To do otherwise would defeat the purpose of this rule, which is to close the unacceptable disparity between multi-million dollar compensation to CEOs and the rest of workers

Sincerely,

Janis M. Lentz
New Port Richey, FL