Subject: File No. S7-07-13
From: Calvin Vu

October 26, 2013

Dear Securities and Exchange Commission:

I think the SEC’s proposal requiring companies to disclose the CEO-to-median worker pay ratio, as required by the Dodd-Frank Wall Street Reform and Consumer Protection Act, is a great idea in helping investors like me in understanding the company's perspective, whether it is more interested in providing customer satisfaction (through the contended employees) or just short term profits to boost the CEO's compensation.


Calvin Vu

San Jose, CA