Subject: File No.
From: Leslee Viehoff

March 21, 2017

Please implement the Pay Ratio Rule. Companies with outrageous ratios between the CEO and typical worker pay should be fined. They're certainly not going to police themselves. The SEC should stand up for The People of this country. My hometown, Portland, Oregon cannot implement a surtax on egregious CEO pay if the SEC doesn't implement and enforce this rule pursuant to the Dodd-Frank law. And I would like Portland to do that.

Thank you,