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

August 30, 2007

Dear Chairman Cox:

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. As an individual who does not have a great amount of money to invest, this is particularly important to me. I do not want my rights being taken away by those who assume their voices are more important than mine simply based on their "superior" economic status. Please let me know what action you intend to take on this issue.

Yours sincerely,

Kristen Harkness