Subject: SEC File Number S7-16-07

September 8, 2007

Dear Chairman Cox:

I am a teacher in a high school, and frequently have occasion to discuss the crash of 1929 with my students. Even they can see parallels between the recent wave of deregulation and present corporation-driven takeover of the economy. How may times do we have to learn harsh lessons?

Corporate management must find ways to integrate ethical stewardship of resources for the long-term. The rash of scandals and malfeasance cases in 2003 was addressed by Mr. Spitzer, but his work is being continually undermined by corporations, and this most recent attempt to limit the advisory role of individual investors is another instance of this trend.

As a concerned investor, I am alarmed that the SEC has issued rules that could curtail or eliminate the ability of shareholders like myself to raise important issues with corporate management. I urge you to not curtail investors' rights to file advisory resolutions under Rule 14a-8.

Advisory resolutions play a vital role in encouraging corporations to be responsive to their owners. They help to promote improved corporate governance, greater accountability, and more meaningful disclosure.

Any actions that would restrict or eliminate advisory shareholder resolutions would be a disastrous step backwards. Please let me know what action you intend to take on this issue.

Yours sincerely,

Margaret Brandt