Subject: Please protect shareholder rights (File No. S7-16-07)

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

September 25, 2007

Chairman Christopher Cox

My own personal addition to the following letter is that I work in the financial services industry, and quite frankly we are highly regulated to protect the common citizen. I believe that this regulation is completely necessary. I do not see nor do I understand why it should be any less regulated for corporations to not share the same amount of regulation that we do. One of us will get hung out to dry, even if it is a simple as truly making a mistake, yet corporate America can get away with what will essentially in this case amount to murder, and they will get even considered to be allowed to do what they will. How you can justify taking away the rights of shareholders after all that has happened is beyond myself and I am sure the thousands of letters you will receive from my personal network who is also going to receive a copy of this letter.

Thank you in advance for your time. I'm writing to request that you protect the right of investors to file shareholder resolutions and urge you to take no action on the proposed initiatives that would curtail or eliminate this essential right.

Shareholder resolutions are an invaluable tool for investors who want to make their voices heard with regard to the direction of their companies. Shareholder resolutions have helped to promote transparency and 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.

Thank you for your attention to my comments.

Sincerely, Emily Linback