Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the highest 1937 value that has a 1940 value over 126?

### Inputs:
table_name: table, columns: ['Table 2: Depression Data', '1929', '1931', '1933', '1937', '1938', '1940']

### Response:
SELECT MAX 1937 FROM table WHERE 1940 > 126