Subject: Comment on File Number S7-07-13

October 12, 2013

This kind of transparency is necessary to show EVERYONE how PATENTLY UNFAIR this disparity is! American workers are THE REASON why these BLOATED, RICH CEOs are able to get paid these obscene amounts of money. Why should they REAP ALL OF THE BENEFITS? The American Workers should be getting their FAIR SHARE!!

I support Dodd-Frank rule 953(b), which strikes me as being all about the intersection of pay equity and investor value.

American workers are more productive than ever, but, year after year, studies show working Americans earning less and less, even as CEO pay balloons and corporate profits soar.

Disclosing corporate pay ratios between CEOs and average employees will finally show which corporations are driving this trend, which siphons money away from investors, and into the pockets of CEOs. In 1990, senior executive pay absorbed 5 percent of corporate profits. Today, according to Government Metrics International, it absorbs 10 percent.

Fairer pay structures mean stronger companies and a stronger economy both of which are important to me as a consumer and as an investor.

No doubt there are a select few who benefit from the status quo of keeping the pay disparities undisclosed. Stand firm, and implement the law as written.

Thank you for considering my comment,

Judith Castiano

Peoria, AZ