Subject: Comment on File Number 4-637

January 14, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

When the Supreme Court handed down its Citizens United ruling, they based their ruling on laws that _do_not_exist_ in the United States. That is not their job.

At the time they stressed the importance of disclosure to hold corporations and elected officials accountable. Now, you have a chance to do just that; make the court honest retroactively. Approve new rules requiring corporations to disclose their political spending.


Richard Foster