Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I want to sincerely thank you for pursuing rules to require disclosure of corpororate spending. Though the Supreme Court ruled to allow companies to invest in buying elections and candidates, the Court did not say that these companies could do this without disclosing who they are buying.

Please approve these rules requiring public disclosure of political spending by publicly-held companies as soon as possible. Disclosure is vital to the SECís responsibility to ensure that investors are told automatically where their hard earned investment is going, and who benefits, before these contributions are made.

Shareholders also have a right to know how companies in their portfolios are investing that money, in advance of the expenditure, particularly when the spending falls outside the companyís normal business activity.

I believe it's a violation of a company's fiduciary duty not to let investors and shareholders know and have a chance to weigh in on donations with which they may disagree.

Citizens' United was a travesty of justice in my opinion, but we can at least minimize its damage by requiring transparency when contributions are made.

Thank you for considering my comment. I believe you will do right by the country.

Sincerely,

Patty Tescher