Subject: Comment on File Number 4-637

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Iím writing to urge the commissionís prompt approval of rules requiring public disclosure of all political spending by publicly-held companies. Disclosure is vital to 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.

It is also essential that both shareholders, potential investors, and the rest of the American public are aware of publicly-held companies and businesses' political spending in order for them to make informed decisions about financially supporting these companies on many levels, especially when it comes to the average consumer's daily interactions with items affiliated with many companies. The shareholders and American public must be allowed to flex their own monetary muscle if free-market ideology is to be promoted at all.

Thank you for considering my comment.

Sincerely,

Chris Bidwell