Subject: File No. S7-07-15

July 6, 2015

I commend your proposal to require corporations to report on executive Pay for Performance.  It is a modest first step in addressing the excesses of executive compensation, which both diminishes shareholder value and is a gross abuse of corporate responsibility.   

Ken Jacobs, CFP®, AIF®, CLU

Colorado Sustainable Financial Planning (CSFP)

Serious Financial Planning for Conscientious People

1822 Arapahoe Street
Golden, CO 80401