Subject: Comment on proposed rule S7-16-07

September 2, 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.

Please do 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. Advisory resolutions 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.

Kindly let me know what action you intend to take on this issue.

Yours sincerely,

Arlene Sen