Subject: Protect shareholder rights (File No. S7-16-07)

September 25, 2007

Chairman Christopher Cox
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-1090

Dear Chairman Cox:

I'm writing to request that you protect the right of investors to file shareholder resolutions and, therefore, take no action on the proposed initiatives before the SEC that would curtail or eliminate this essential right.

You know that shareholder resolutions are an invaluable tool for investors who want to make their voices heard with regard to the direction of their companies, and shareholder resolutions often are the only way to accomplish this. They call attention to critical issues that may be overlooked or ignored by company officers.

The many corporate scandals of recent years highlight how important it is to have more, not less, corporate transparency and accountability. Shareholder resolutions have proved effective in holding companies accountable to their owners. I ask that the commission safeguard, not undermine, their use.

Thank you for your attention to my comments.

Kay Lockridge