Subject: File No. S7-07-13
From: Donald A. Neeper

September 24, 2013

I  support  a strong Dodd-Frank rule 953(b).
I find a great difference between the boards of directors of US corporations, where the directors are largely investment managers, and Swiss or Japanese corporations, where the directors are often engineers with time in the company.  US Corporations provide more spin than substance in the annual reports; the average shareholder is helpless.  I was hurt in the 2008 crash while the CEO's and directors got millions.  Corporations will not be responsible until all forms of pay of all officers and employees and consultants are reported, and such reports will not be forthcoming unless required

Thank you for cyour attention,

Donald A. Neeper

Donald Neeper

Los Alamos, NM