Subject: CEO-worker compensation ratio

May 14, 2012

Dear SEC: Please write rules to implement the law that would require companies to disclose to investors their CEO-worker compensation ratio. As an investor, I constantly get requests from corporations to approve their executive compensation plans. It would be helpful to me in making that decision to know the disparity in compensation.

It is unfortunate that regulation writers hear more from lobbyists than from the public. But please do not bow to lobbyists' pressure. Your duty is to protect the public, not a handful of CEOs and lobbiests.

Thank you very much.

Sincerely, Benedetta Kissel