Subject: Comment on proposed rule S7-16-07

September 11, 2007

Dear Chairman Cox:

Corporations are intended to increase shareholder value. In this light, even the rights of small shareholders should be respected. Witness Enron and other ill-fated companies in which the larger shareholders lost their heads.

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,

Mark Rego-Monteiro