Subject: File No. S7-07-13
From: Kathleen Connell

October 27, 2013

Dear Securities and Exchange Commission:

I am an investor in publicly traded companies .  The disclosure of CEO to worker pay ratios will allow the stockholders to see if the company is being properly managed.   If a large amount of the profits of the company are  going to CEO compensation rather than research and investment or to the stockholders then the company is being mismanaged.




Kathleen Connell

Buffalo, WY