Subject: File No. S7-07-13
From: Sean Coder

October 14, 2013

I support Dodd-Frank rule 953(b).

The CEO and Average Worker pay gap is out of line to begin with. Not to report it, only further embeds a culture of greed. Is America about greed?

How far can we continue to go in the direction of self-interest before we realize that basic necessities like quality and timely healthcare and access to other basic resources is a HUMAN RIGHT, not a gift of those in positions of power.

Fairer pay structures mean stronger companies and a stronger economy – both of which are important to me as a consumer and as an investor.

No doubt there are a select few who benefit from the status quo of keeping the pay disparities undisclosed. Stand firm, and implement the law as written.

Thank you for considering my comment,

Sean Coder