Subject: Protecting Shareholder Rights; File No. S7-16-07

September 25, 2007

Chairman Christopher Cox
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-1090

Dear Chairman Cox:

I am an American citizen from the Midwood section of Brooklyn, New York. I write in support of the right of investors to file shareholder resolutions. I ask that you oppose proposed initiatives that would curtail or eliminate this essential right.

As you well know, shareholder resolutions are an important tool availaible for investors like me who want to make their voices heard on key issue that affect their companies. Shareholder resolutions have helped to promote transparency and to improve corporate governance and performance. They have called attention to critical issues, including global warming, nuclear power, sweatshops, executive compensation, natural resource extraction, and other major societal and environmental problems that, when not addressed, often end up costing shareholders and their companies as a result of lawsuits, damaged reputations, consumer boycotts, public protests, and low staff morale.

The many corporate scandals of recent years highlight how important it is to have more, not less, corporate transparency and accountability. Shareholder resolutions have proven effective in holding companies accountable to their owners. I ask that the commission safeguard, not undermine, their use.

As an attorney I must add that there is also an important legal principle at stake here: the traditional right of shareholders as owners of a company to make their preferences count. Management and the Board often are not sufficiently accountable to us as absentee owners.

Thank you for your attention.

George Brieger