Subject: Comment on File Number 4-637

January 14, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I'm writing to urge that the commission approve rules requiring public disclosure of political spending by publicly-held companies. Our democracy is at stake; recent elections have shown that the amount of money involved in political campaigns is through the roof.

Thank you for considering my comment.

Sincerely,

Omer Douglas Goodner