Subject: CEO worker-pay ratio

May 15, 2012

U.S. Securities and Exchange Commission

CEO pay is out of control. But you can help rein it in. The Dodd-Frank Wall Street Reform and Consumer Protection Act requires companies to report their CEO-to-worker pay ratio to investors. Disclosing this pay ratio will shame companies into lowering CEO pay. The SEC has yet to adopt this provision of the Dodd-Frank law.

I urge the SEC to propose rules requiring companies to publicly disclose their CEO-to-worker pay ratio. Personally, I think the ratio should be set at a maximum of 100 times their lowest paid worker. It is consumers that pay for out of line executive pay.

Ms. Liz Homer