Subject: File No. S7-07-13
From: Lynne Siegfried

October 14, 2013

The increasing inequities between worker pay and CEO rewards must be disclosed.  This information will help workers to better make decisions on where to seek employment.  This exposure will, hopefully, encourage corporations to make better decisions on how to reward their CEOs and pay their employees.

I have 3 sons who work in different types of jobs.  The economy has caused these competent workers to struggle to provide for their families.  The trend in pay ratios has affected the average American. Disclosing corporate pay ratios between CEOs and average employees will finally show which corporations are driving this trend, which siphons money away from investors, and into the pockets of CEOs.

Fairer pay structures mean stronger companies and a stronger economy – both of which are important to me as a consumer and as an investor.

Thank you for considering my comment,

Lynne Siegfried

Panama CIty, FL