Subject: Comments for File Number S7-12-11

May 19, 2011

Greed is killing our country and our world. How much money is a CEO or a VP really worth? Our family struggles to pay for gas and food and utilities...ALL ON LESS AND LESS MONEY EACH YEAR. My grandchildren will not experience the American Dream...because CEO's have stolen it.

One way to change the incentives so Wall Street doesn’t collapse our economy again would be for regulators to set up a way for shareholders to grab back ill-gotten gains.

If it turns out that the profits in a given year were built on shoddy practices that become clear in the out-years, those bonus payments should be forfeited.

Thank you for considering my comment,

Kathryn Allen