Subject: File No. S7-07-13
From: Robert A Emerson, Jr

October 29, 2013

The SEC needs to enforce the Pay Ratio Disclosure. CEOs can not continue to be allowed to raid the corporate piggy bank and walk away while employees are left without their pensions and without jobs. This behavior amounts to legalized theft in many cases. When a CEO makes multiples of what POTUS makes it's time to put a stop to the theft, and make those thieves be known instead of letting them hide behind their corporate lawyers.