Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Please take urgent action to approve public disclosure of political spending by publicly-held companies.

As a small shareholder (through Mutual Funds of my retirement savings)such disclosure is vital to me and the SECís responsibility to ensure that investors have the information we need to make sound decisions about when and where to put my money, albeit a small amount.

The rhetoric of most corporations when they bust workers' unions is that the Unions use their dues for political action. However Union actions are transparent and they openly state where their funds come from and their use is implied in the membership agreement with the members. The corporations following the Citizen's United ruling of SCOTUS use shareholders' funds without their knowledge and permission to further their own political agenda in secret.

Thank you for considering my comment.

Sincerely,

Yezdyar Kaoosji