Subject: File No. S7-07-13
From: Barbara Muehlhausen

September 25, 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.

I am tired of taxpayers having to pick up the tab for corporations' externalized costs & risks. We clean up their pollution and provide Medicaid & food stamps to underpaid workers. That's in addition to subsidies in the form of providing business infrastructure for transportation, fire & police protection, financial, and legal systems to name a few. All this so tax attorneys can game the system to avoid taxes and CEOs can be paid outrageous, unearned compensation packages.

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,

Barbara Muehlhausen

Schaumburg, IL