Subject: Comment on File Number 4-637

January 9, 2013

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending and to do so this year.

Each company should make available on demand to any shareholder a complete list of spending designed to support political candidates or political decisions and to post such a listing fifteen days prior to elections and at least once a year

Both shareholders and the public must be fully informed as to how much corporations spend on politics and which candidates are being promoted or attacked. Transparency is the best defense against corruption of the political precess.

Thank you for considering my comment.

kyran o'dwyer

las vegas, CA