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

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

September 25, 2007

Dear Chairman Cox:

Please protect the right of investors to file shareholder resolutions. Please do not allow initiatives that would curtail or eliminate this essential right.

We investors want to have a voice in the direction of our companies. Shareholder resolutions promote transparency and improve corporate governance and performance.

We call attention to critical issues that could be costly.

Transparency and accountability are the result of shareholder resolutions that the commission must safeguard, not undermine.

Thank you for your attention to my comments.

Sincerely,
Karen Price