Subject: Comments to SEC on File Number S7-16-07

September 2, 2007

Dear Chairman Cox:

As a concerned investor, I am deeply concerned that the SEC has issued rules that could curtail or eliminate the ability of shareholders like me to raise important issues with corporate management. I urge you to not curtail investors' rights to file advisory resolutions under Rule 14a-8. Shareholders are part owners of the companies in which we hold stock and we should have the right to make our voices heard.

Advisory resolutions play a vital role in encouraging corporations to be responsive to their owners. They help to promote improved corporate governance, greater accountability, and more meaningful disclosure.

Any actions that would restrict or eliminate advisory shareholder resolutions are very ill-advised. Please let me know what action you intend to take on this issue.

Yours sincerely,

Ruth Fink-Winter