Subject: File No. S7-07-13
From: Robert Gill

October 12, 2013

The Dodd-Frank reform that mandates disclosure of pay disparities should, by no means, be destroyed, especially considering that the absence of such reforms played a not-so-insignificant role in allowing the 2008 economic crash. Getting rid of this requirement would only encourage such corrupt, destructive behavior again, thus demonstrating a failure to learn from history.

Robert Gill

Stevens Point, WI