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.

Corporations are brought into being by charter, not by natural birth. Corporations may be international with global ties and interests. Human beings are very restricted as to how many nationalities they can have. Corporations have a single mandate: to make profits for their shareholders. Human beings can wish to be wealthy, but certainly have more extensive and complex aspirations, such as freedom, happiness, health etc. These human aspirations have OFTEN been defeated by the actions of profit-seeking corporations. We the people deserve to know who our enemies are.

Thank you for considering my comment.

Jeffrey Panciera

Seattle, WA