Subject: File No. S7-07-13
From: Ronald S Katz

October 28, 2013

I feel that corporations should have to disclose the difference in pay between their highest paid executives and their lowest paid workers. I think this information is both important to investors and consumers. As a consumer I want to do business with a company that takes care of it's employees by paying them a fair wage and not taking those employee wages and giving them to executives in the form of bonuses for laying off workers and shifting those jobs to lower wage states or countries, or cutting their wages.