Subject: File No. S7-07-13
From: Holly Schroeder

November 5, 2013

Please adopt this rule. This is critical information for assessing a company's future financial health. Especially when combined with other SEC required submittals, it provides critical information on whether the company is making short-term investments in executive pay or making other investments. It also provides information on whether the company is investing in its workforce, which can provide insight into company productivity and turnover in the future. This is relevant information for the SEC to require from public corporations.

Please adopt this rule.