Subject: File No. PCAOB-2009-01
From: John A. Claras

November 28, 2009

Dear Sir and Madam,

Anything that can be done to regain Stockholder Rights is in the best interest of the United States, and the citizens of this country. The loss of stockholders of greater than 1% of the voting power has caused an elimination of stockholder power. The control of the power of major corporations has transcended the real owners (the stockholders) to a middle man or mutual fund. These renters of stock will not and cannot exercise power over management, because they fear the reprisal of any firm not granting them the access of the lucrative 401K money. The irony is that by attempting to empower the small investor through mutual funds, they have inadvertently granted near absolute power to the corporate monarchy which is eliminating their rights. This change in the power structure caused the rise of the CEO/President, which eliminated the powerful board to oversee the President. It further ushered in the era of excessive CEO pay and short term compensation which is a cancer killing many of our great companies. Stockholders, Our Great Companies, Employees, Suppliers and the United States are not served by this new order. To continue the USA's greatness the power must be returned to the stockholders and an independent board. I support any efforts in this matter.