Subject: Comment on File Number 4-637

January 8, 2013

Corporations are not people. They are creations of the tgovernment, granted special privileges. It is ENTIRELY appropriate for them to be saddled with special requirements in exchange. I demand that the SEC issue a rule requiring publicly traded corporations to publicly disclose all their political spending and to do so this year.

If any given corporation does not wish to make such disclosures, they are free to not make political contributions, and their individual shareholders, board members, and executives are free to make such contributions personally, with their own money -- they certainly get ludicrous amounts of said money from the corporations, and are thus in a position to do so.

Jim Wells
Medford, OR