Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As a shareholder of numerous public companies, I strongly encourage the SEC to require companies to disclose their political spending. As an investor, I find a company's politics reflect its corporate character, which I believe is a relevant indicator of long-term economic performance. Such information should be fully disclosed to investors.

Thank you for considering my comment.


M. Lane