Subject: File No. S7-07-13
From: Susan Williams

September 24, 2013

I’m writing in support of a strong Dodd-Frank rule 953(b).

Once upon a time, corporate CEO's earned a reasonable paycheck, more than most of us, but not sky-high. They had an obligation, after all, to their investors to offer competitive returns.

No more. The corruption of boards of directors, the standard provision of stock, stock options, bonuses and other "perks" have turned what used to be compensation into amounts that constitute a charge upon the company's bottom line. Because of this, these pay packages should be public information, available to investors and potential investors.

Further, disclosing corporate pay ratios between CEOs and average employees will discourage the outrageous and reckless pay practices that fueled the 2008 crash.

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. More specifically, you are under pressure by corporate executives. Do not give in. Instead, weigh your duty to protect investors and the American public against the self-serving interests of those seeking to undermine this rule.

Thank you for considering my comment,

Susan Williams

Lakewood, CO