Subject: File No. S7-07-13
From: Mark Barkan

November 10, 2013

I'll bet US corporations have a computer file that keeps track of all the employees' wages to the penny. That file is accessed every time an employee is paid. How difficult could it be to ask that computer to find the average or the median income for that corporations' employees and calculate the ratio between that number and the CEO's payrate? It's time to stop the game playing by America's corporate managers. The SEC must enforce all regulations as spelled out in the Dodd-Frank regulation.