Subject: File No. S7-16-07
From: Mary Anne Foley, CND
Affiliation: Associate Professor of Theology, University of Scranton

August 14, 2007

Dear Secretary Cox:

I am writing to express my concern about the possibility of weakening shareholders' right to file non-binding advisory resolutions under Rule 14a-8.

Eliminating this right would remove an important tool of management accountability to shareholders. I strongly oppose any effort to curtail this important component of shareholder democracy. In this way, as a shareholder, I am able to participate with many groups in ensuring corporate ethical responsibility.

Thank you for your consideration.