From: W.E. Lamb
Sent: December 24, 2007
To: rule-comments@sec.gov
Subject: File No. S7-03-06

"Goldman Sachs CEO gets $67.9 million bonus.
Award is one of the largest exec bonuses ever, compensation expert says."

This amount of pay is absurd. No one deserves an extravagant amount of money like this. $70 million is excessive even for the most talented CEOs. I consider this payment as thievery. Where does all of this money come from? It comes out of the shareholders equity.

The SEC is supposed to protect the little shareholders, so please do something to stop this unreasonable pay package.

From: W.E. Lamb
Oceanside, NY