Subject: Comment on proposed rule S7-16-07

August 31, 2007

Dear Chairman Cox:

I am alarmed that the SEC has issued rules that could curtail or eliminate the ability of shareholders to raise important issues with corporate management. I urge you to not curtail investors' rights to file advisory resolutions under Rule 14a-8.

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.

Yours sincerely,

Timothy Huegerich