May 4, 2015
This represents an objection to your recently proposed "Pay-versus-Performance" rule(S7-07-15). Public companies' governance already exists, between its boards of directors (and ultimately its shareholders who are the owners,and the companies' executives. They alone are already empowered to control corporate issues such as compensation, and there is NO NEED for further Government oversight, in the form of comparative pay reporting, or any other. We strongly encourage you to cancel this proposal.