n January 11, 2018, Jon Nash of Emory University School of Law and I submitted comments to the Department of Labor (“DOL”) on its proposed regulation regarding the freedom of employers that pay direct cash wages of at least the Federal minimum wage and do not take a tip credit to engage in the pooling of tips, even among employees who are not customarily and regularly tipped. We are also publishing a forthcoming article on the very subject of the proposed regulation, Samuel Estreicher & Jonathan Remy Nash, The Case for Tipping and Unrestricted Tip Pooling: Promoting Intrafirm Cooperation, 59 Boston College Law Review (Issue No.1, Jan. 2018). Our comments make the following principal points: