Subject: File No. S7-12-11
From: Horace Mann

May 19, 2011

I’m writing because my family and I were affected by the economic collapse of 2008, and we don’t want it to happen again.

Wall Street greed and outrageous pay practices were a major cause of the collapse.

Incentives should be based on company and employee performance and all employees should be trated equally.

Thank you for considering my comment,

Horace Mann