Subject: Dodd-Frank Wall Street Reform and Consumer Protection Act

May 16, 2012

CEO pay has risen exponentially over the last 20 years with little to be gained by the workers who generate that pay, and little in terms of consequences for those CEOs who do not perform. Requiring companies to publish their CEO-to-worker pay ratio would be beneficial to stopping this trend. I urge the SEC to adopt the rules as stated in the Dodd-Frank bill.

Thank you for your time,
David Kawabata