Subject: File No. S7-17-07
From: Terrence (Terry) Nayes,

March 19, 2008

Sure it can be said that as long as there is the possibility for upward mobility, that possibility will hold back the masses from rebellion. But if the system is stacked and rigged it removes that possibility. There must be incentives for Boards of Directors to curb CEO compensation before the People take it into their own hands to do so one way or another.

Terrence (Terry) Nayes, P.E.
Mechanical/Environmental Engineer
Nayes Associates, LLC
9133 Preserve Blvd.
Eden Prairie, MN 55347