Subject: File No. S7-07-13
From: Cathy Buckley

September 25, 2013

I support a strong Dodd-Frank rule 953(b).

Showing pay ratios between CEOs and average employees may discourage outrageous pay practices that have eliminated whatever even playing field we ever had here..

And it can't hurt, can it? If those CEO's don't think their pay is criminally outrageous, why don't they want to share their good tidings with us?

Cathy Buckley

Westwood, MA