Subject: File No. S7-07-13
From: Rolf Theurich

September 24, 2013

I’m writing in support of 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 also will be a useful factor for me when considering which businesses to support with my consumer and investment dollars.

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. Do not give in. Instead, weigh your duty to protect investors and the American public against the self-serving interests of those seeking to undermine this rule.
Again I am all for good, in fact very good earnings for CEO's but let some decency prevail too. Workers too have a right for a living wage.Now if you are unable to figure out the ratio to a workers pay then I believe it is time that you take a cut in pay until you learn how to figure the pay ratio.Or better yet have one of your employee figure it out for you.
That is my honest opinion.
Thank you for considering my comment,

Rolf Theurich

Dyer, IN