Subject: File No. S7-07-13
From: Frances W. Dunham

September 23, 2013

I applaud the SEC on approval of the Pay Ratio Disclosure Rule, and I urge its finalization without weakening of any sort.

As an investor, I need this information to evaluate the long term health of a potential investment. I especially appreciate that the rule's scope includes every worker in every location.

Thank you for the opportunity to comment.