Subject: File No. S7-07-13
From: Kenneth Wigley

November 22, 2013

Dear Securities and Exchange Commission:

I believe wealth inequality is a major concern to the citizens of the United States and its economic prosperity. I am employed by a State agency and have worked for numerous for-profit and non-profit companies throughout my career. I do not own any shares of any publicly traded company.

I support a measure that would require both for-profit and non-profit companies to disclose their income ratio between maximum and minimum pay. I would also support a similar measure to disclose State and Federal payment ratios.

Thank you,

Kenneth Wigley

Eureka, CA