Subject: Rule 14-a-8

July 26, 2007

Dear SEC, please do not change Rule 14-a-8 to restrict or curtail investors’ right to file advisory resolutions.

In this globally interconnected world, there is a need for corporations to consider both the value they deliver to their shareholders as well as the costs of their business practices to humanity at large. Often, corporate managers are unaware of the indirect effects of their decisions on shareholders, and advisory resolutions are a highly effective way for ordinary investors to get the attention of management. They have been shown to lead to important dialogue on corporate governance, social and environmental issues.

This Rule has served investors and companies well by cultivating better business practices that redefine value to include more than simple monetary figures. Please to not change it


Jeremy Kaufman