Subject: Comments for File Number S7-12-11

May 23, 2011

Iím outraged that you have enabled Wall Street greed and outrageous pay practices, which were a major cause of the collapse.

Given that we are able to attract the best, most qualified candidates for the job of the President of the US, I see no reason why a lifetime cap on the remuneration of Wall Street executives will have any detrimental impact.

If they don't like the pay, we should "excess" them.

Thank you for considering my comment,

Thank you for considering my comment,

Rahul Mehrotra