Subject: Dodd-Frank Act Title IX: Executive Compensation
From: Alan Thayer

May 16, 2012

Please promptly issue a rule requiring public companies to disclose their ratio of CEO-to-worker compensation, as required by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

This pay ratio disclosure requirement will help investors evaluate the overall level of CEO compensation relative to other company employees.


Alan Thayer