Subject: Comment on File Number 4-637

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Iím writing in support of public disclosure of political spending by publicly-held companies. Corporations and individuals are pouring money into efforts to influence election outcomes and this needs to be balanced by disclosure of exactly which corporations are donating to which political efforts. The public is becoming more and more skeptical of the intentions of financial institutions, business executives and politicians. I myself have decided not to buy products from certain companies when I have learned that they had policies in place that I felt were now in the best interests of the public. As a concerned citizen I urge you to require companies to disclose their political spending.

Sincerely,

Joyce Bowman