Subject: File No. S7-07-13
From: Mike MacIntosh

November 29, 2013

I support Dodd-Frank rule 953(b), which strikes me as being all about the intersection of pay equity and investor value.
The current system of radical concentration of pay at the top is not sustainable. There will be violent backlash at some point if it continues, look at history. This is not rocket science.

I urge you to stand firm and implement a strong rule that will uphold the intent of the Dodd-Frank law.

Mike MacIntosh

Monte Sereno, CA