Dear SEC staff, the Pay Versus Performance disclosures have been very costly for smaller reporting issuers to comply with in terms of time and money (especially for costs related to outside counsel and accounting firms). At the same time, there have been very little feedback from investors on the disclosures, which seem to suggest few even bother to read them and utilize them for benchmarking. Withdrawing this rule would be something wise for the SEC staff to consider. Thank you.