Subject: File No. S7-07-13
From: Janet Smarr

September 24, 2013

I support  a strong Dodd-Frank rule 953(b).

Disclosing corporate pay ratios between CEOs and average employees will discourage the outrageous and reckless pay practices that fueled the 2008 crash.

Knowing which corporations heap riches upon their executives while squeezing struggling employees will also help me decide which businesses to support with my consumer and investment dollars.

Because I work for a state organization, I accept that everyone's salary is publicly available. The system is thus transparent. That's how it should be for corporations too. Sunlight is a disinfectant; information makes abuses more difficult to get away with.

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. Do not give in. Instead, fulfill your duty to protect investors and the American public against the self-serving interests of those seeking to undermine this rule.

Thank you for considering my comment,

Janet Smarr

La Jolla, CA