Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

As an investor in a number of pubically held companies through my IRAs and personal savings, I feel I should be able to know how those companies are spending the companies funds. Therefore, I urge the Commission to approve rules that will require companies to disclose to the public any and all political spending. Disclosure is essential for investors to know what publically held companies are doing with company funds and is within the SEC's responsibility to investors such as myself, a retired 73-year old woman.

Your attention and consideration will be appreciated.


June Lain Walkup