Subject: File No. S7-07-13
From: Mary J. Hollen, CPA

September 19, 2013

To The Commission,

If as reported in the New York Times you plan to allow companies to determine median pay using their own statistical samples, I urge you to implement regulations requiring those methods to be vetted by the SEC, with penalties for methods determined to skew the results. I view transparency in this area to be highly important to my client investors. The markets and public must be able to rely on the information.

Mary J. Hollen, CPA
Greenbank, WA