Subject: File No.

March 17, 2017

I see that the Acting Chair writes that while working on adherence to the rule "issuers have begun to encounter unanticipated compliance difficulties that may hinder them in meeting the reporting deadline." It is surprising to read that, since time enough--years, actually--has gone by and any business taking this seriously would easily have overcome any obstacles long ago. In my field, public higher education, we implement Federal rules without delay because we have to it's the law. And public employee salaries are public, and in my state published on the Web, so if my workplace had to comply with such a rule, any difficulties relating to calculating the multiples of worker pay vs. chief executive pay could be resolved by a novice Excel user who would not even have to be employed by our state government.

Excess CEO pay is bad for our economy and our country. Naming and shaming CEOs and businesses indulging in such behavior is a worthwhile deterrent. Please implement the rule as it stands with no further delay. Thank you.