The following Letter Type B, or variations thereof, was submitted by individuals or entities.

Letter Type B:

Chair Paul Atkins,
I am writing as a main street investor to urge the SEC to maintain its executive compensation disclosure rules in their current form. Pay transparency helps ensure that senior executives are not overpaid and that their compensation is aligned with the long-term best interests of their companies. In my view, "sunlight is the best disinfectant" when it comes to curbing executive pay abuses.

The growing number of executive compensation plans and their increased complexity is the reason why executive compensation disclosure has increased in length. If companies find these disclosure requirements too burdensome, perhaps they should consider simplifying their senior executives' compensation by, for example, eliminating perks like the personal use of corporate jets.

I strongly urge the SEC to maintain its existing disclosure rules, including the summary compensation table, the disclosure of senior executives' perks and the disclosure of the ratio of CEO to median employee pay. These disclosures are material information to main street investors like me when voting on say-on-pay resolutions, electing directors who serve on compensation committees and deciding which companies to invest in.