Subject: File No. S7-07-13
From: JoAnn Durfee

September 24, 2013

I support the Dodd-Frank rule 953(b). Please implement it now.

Information on corporate pay ratios between ESOs and average employees is necessary not only for the general public but for investors as well.

No wonder you are feeling such lobbying pressure (both overt and covert) to weaken/ignore/abandon this part of the Dodd-Frank rule. I personally find such outrageous use of corporate funds a very strong indicator of fiscal responsibility. I am not alone.

Do your job and do it now. It is the law. It is the best action for businesses and citizens.

The American public and the US government is standing with you.

Thank you for considering my comment,

JoAnn Durfee

Eugene, OR