Subject: Please protect shareholder rights (File No. S7-16-07)(naf)(sn# 580)

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

September 28, 2007

Dear Chairman Cox:

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.

At a time when we are trying to enroll more voters for national and local elections, why would you take this voice away from shareholders who want to make their views known on the direction that a company is pursuing?

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.

Finbar McMullen