From: James Finn
Sent: February 3, 2007
Subject: File No. S7-03-06

SEC Chairman Christopher Cox

Dear [ SEC Commissioners ],

There is no reason, besides unhealthy greed, that CEOs and other management should be able to pay themselves and their friends on other boards 400 times (even more) in salary and bonuses what a regular employee makes on the job.

If they were honest and open about what they were taking away from the company profits, then shareholders and workers would see just how bad a deal it is to pay upper management millions for doing just doing their job.

Concerned Voter James F.