April 7, 2005

Securities and Exchange Commission

Dear Securities and Exchange Commission,

Dear SEC Commissioners:

As a shareholder of several companies, I am most interested in seeing more accountability for executive compensation and to have it written in language I can understand. I would also like to see clear explanations for "pay for performance" which tends to be really murky to the average shareholder.


Kate Sharpe
1137 E 12th Ave
Denver, Colorado 80218