Subject: File No. S7-07-13
From: Howard Rutiezer

September 24, 2013

I would like to see disclosure of corporate pay ratios.
If the corporation claims the computation is too difficult, explain the difficulty publicly and look to hire someone or company that can help with the computation.

+++ boiler plate below +++

’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.

Thank you for considering my comment,

howard rutiezer

portland, OR