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 26, 2007

Dear Chairman Cox:

I have long been an active shareholder in the few companies in which I hold an interest. It is VITALLY important to me that these companies NOT be involved in activities or policies that hurt people, and I have voted many times to curb that kind of corporate abuse. I feel that that is my right as a shareholder. But that is now being threatened.

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

Shareholder resolutions are an invaluable tool for investors who want to make their voices heard with regard to the direction of their companies. Shareholder resolutions have helped to promote transparency and improve corporate governance and performance. They have called attention to critical issues, including global warming, nuclear power, sweatshops, executive compensation, natural resource extraction, and other major societal and environmental problems that, when not addressed, often end up costing shareholders and their companies as a result of lawsuits, damaged reputations, consumer boycotts, public protests, and low staff morale.

The many corporate scandals of recent years highlight how important it is to have more, not less, corporate transparency and accountability. Shareholder resolutions have proven 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.

Judith Girard