Subject: Comment on File Number 4-637

January 9, 2013

Citizens have a right to know who is funding those who spend tax dollars.

It is incumbent upon the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Citizen's United is a travesty of the PEOPLE'S RIGHT TO KNOW about their government.

Disclosures should be posted promptly on the SECís web site.

Every citizen is a human. No humanity, no vote.

Respectfully,

La Vergne Rosow

Huntington Beach, CA