Subject: Comments for File Number S7-12-11

May 26, 2011

HELLO......I AM WRITING TO SAY WE NEED REGULATIONS AND LAWS TO PROTECT THE CITIZENS WHO INVEST IN AMERICA. THE GREED OF THOSE AT THE TOP IS ASTOUNDING AND THEN TO REWARD THEM WITH A BIG BONUS AND HUGH SALARIES IS A SLAP IN THE FACE TO THE INVESTORS WHO PUT THEIR TRUST IN THESE PEOPLE.. AT THIS POINT, THE FOX IS GUARDING THE HEN HOUSE..!!!!!

Thank you for considering my comment,

CINDY PILLING

UPPER CHICHESTER, PA