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

September 2, 2007

Dear Chairman Cox:

We all know that very few shareholder resolutions are ever adopted. However, they do serve a critical purpose in that they bring issues to the attention of shareholders that might otherwise never even be a blip on the radar. Much as this might suit the officers and boads of a company, it is not necessarily in the interest of shareholders, employees and customers of a given company.

As a concerned investor, I am alarmed that the SEC has issued rules that could curtail or eliminate the ability of shareholders like myself to raise important issues with corporate management. I urge you to not curtail investors' rights to file advisory resolutions under Rule 14a-8.

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 would be a disastrous step backwards. Please let me know what action you intend to take on this issue.

Yours sincerely,

Michaelene Alston