Subject: Comments for File Number S7-12-11

May 26, 2011

We, the regular folks of this country, can not afford this economic crisis, much less another one. My family has doubled our debt load in the last three years.

The incentive compensation practices of wall street must be changed. The regulation system that allows run-away profits for some at everyone else’s expense must be changed. Perhaps taxing those outlandish profits outlandishly would lessen the incentive. Those of you who know how this works, have to do it; it is your responsibility. If you do not, you should be fired. We need people in positions of power who act for the greater good rather than personal profit.

Thank you.

Linda Jeub

Pittsburgh,, PA