Subject: Executive Compensation
Date:    5/8/97 12:48 PM
     
     
to_name: Secretary Jonathan Katz,Chairman Arthur Levitt 
from_name: Elayne Robertson Demby
Street address: 263 Newtown Turnpike 
City: Weston
State: CT
Zip: 06883
Phone: 203 222 9167
message: I am writing as a citizen concerned about disclosure of executive and 
board compensation in proxy statements.  
     
Current disclosure requirements for compensation are inadequate and do not 
provide shareholders with the information necessary to accurately assess these 
compensation packages.
     
I believe the following changes in executive and board compensation disclosure 
would benefit shareholders and the public:
     
1.  Corporations should be required to disclose in their proxy statements the 
relationship between executive compensation and employee compensation. This 
would help investors better evaluate employee-management relations and their 
impact on company performance. Disclosure should include the ratio of average 
employees' compensation to top executives' co/