Subject: File No. S7-07-13
From: Mary M. Williamson

September 24, 2013

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

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

Knowing which corporations heap riches upon their executives while squeezing struggling employees also will be a useful factor for me when considering which businesses to support with my consumer and investment dollars.

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. 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.

If it is too difficult to calculate there is more wrong than just excessive executive pay. This should not be that difficult a calculation with the computerization extant in modern corporations and the record keeping already in place for reporting worker pay for calculating the costs of labor for the balance sheet.

Thank you for considering my comment,

Mary M Williamson

Houston, TX