Subject: File No.
From: Erika Sloan

February 16, 2017

I encourage the Commission to continue to require the pay ratio disclosure rule from Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. Investors and the public agree that transparency regarding executive pay ratios is imperative. Executives receiving many tens or hundreds of times the pay of their workers is excessive and avaricious, not to mention unfair to shareholders. Corporations often complain that public reporting is an inconvenience and yet spend a great deal of money and hours on internal reporting. Public companies should have to include this relatively simple calculation in their public disclosures.