Subject: File No. S7-07-13
From: Paul Roden

November 6, 2013

Nov 6, 2013

Securities Exchange Commission

Dear Commission,

As an investor, I am writing to express my support for the SEC's proposal requiring disclosure of the CEO-to-worker pay ratio, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act.

A pay ratio disclosure will help investors better evaluate CEO pay levels when voting on executive compensation matters. Compensation experts have found that there is a correlation between high CEO pay and poor performance. By mandating disclosure of the ration of CEO to worker pay, inequities will be become more transparent.

I believe that being able to compare similarly situated corporations CEO pay packages to each other may help ratchet down the high CEO-to-worker pay ratio.

It's time to get rich corporations like GE off of corporate welfare, where through lobbying, earmarks, and tax loopholes, they obtain tax rebates and pay no corporate income tax.  They earn billions in Defense contracts from the American taxpayer and yet pay no Federal corporate income tax, that's corporate welfare.  It is time for the rich and their corporations to pay more not less Federal taxes.  If they don't like it, fine leave the country, but don't ask for protection or more tax subsidies.  They aren't investing in creating jobs in this country or spending any money in expanding their business here in the US anyway.  Take your money and leave, good riddance tax cheaters and job destroyers!  How much profit is enough for you?  How many more yachts, fancy cars, bling and summer homes do you really need?  Where is your "compassionate conservatism?"  Why are you so stingy and greedy?

Sincerely,

Mr. Paul Roden

Sincerely,

Paul Roden

Yardley, PA