Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Iím happy to know the SEC is considering the approval of rules requiring public disclosure of political spending by publicly-held companies. As an investor, it is very important to me to know how companies who I invest with are spending their money. Shareholders deserve information on how companies they have invested in are using their investment.

This 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.

Of course, of equal importance is the damage that undisclosed, large amounts of corporate spending does to the democratic political process.

Thank you for your service, and for considering my comment.

Sincerely,

Alice Shayna Howell