Subject: File No. S7-12-11
From: David Henderson

May 25, 2011

I’m writing because my family and I were affected by the economic collapse of 2008, and we don’t want it to happen again.

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. I want to see these Wall Street bankers be put in jail. The Justice Department and Eric Holder need to do their job and start prosecuting.

Thank you for considering my comment,