Subject: File No. S7-07-13
From: Sandra Brow

September 25, 2013

How hard can it be to determine the total payroll each month and divide it by the number of people who get paid?  The accounting department collects those figures as a matter of course.  It's not hard -- it's one of those things that CEO's know that if the public knew there would be immediate outcry against it.  Make them tell!

I’m writing in support of a strong Dodd-Frank rule 953(b).


Sandra Brow

Idaho Falls, ID