From: Christopher Lish
Sent: September 16, 2007
Subject: File No. S7-16-07

Dear Chairman Cox:

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.

Shareholder resolutions are a powerful way for investors large and small to encourage corporations to take action on important social, environmental, and good governance resolutions. In recent years, shareholder resolutions, under Rule 14a-8, allowed stockholders to raise vital issues like climate change, workplace discrimination, and human rights. These shareholder resolutions go to all of a company's stockholders and encourage many companies to improve their conduct.

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.

Thank you for allowing me to submit my views. Please do NOT add my name to your mailing list. I will learn about future developments on this issue from other sources.

Yours sincerely,

Christopher Lish