Subject: Comment on File Number 4-637

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

It is beyond time for transparency. This change needs to be made as soon as possible.

Iím writing to request the commissionís prompt approval of strict rules requiring public disclosure of political spending by publicly-held companies. Requiring this disclosure is at the core of the SECís responsibility to ensure that investors have the information they need to make sound decisions about when and where to put their money. Shareholders also have a right to know how companies in their investment portfolios are investing that money, particularly when the spending falls outside the companyís normal business activity.

Thank you for considering my comment.

Sincerely,

Kristin Hamm