Subject: File No. S7-07-13
From: E. W. Browne

September 24, 2013

I support Dodd-Frank rule 953(b). Some companies claim explicitly in their financial disclosures that pay for executives depends on the performance of the company. But we shareholders can only test this claim's accuracy if we can track executives' pay and compare it with pay for other employees of the company. Thank you for your kind consideration.

E. W. Browne

Ithaca, NY