Subject: Comment on File Number 4-637

February 1, 2013

Dear SEC,

As an active investor and a devoted participant in the political process, I am gravely concerned about the toxic effect of unlimited and undisclosed corporate political spending on both our business environment and our American democracy. I continue to hope for, and work for, the reversal of the recent changes that have vastly increased the influence of corporate funds in our elections. In the meantime, it is only fair and right that corporate leaders be required to disclose their use of company funds to the shareholders who make such activities possible, so that responsibility and accountability may be restored.

Sincerely,

Jeff Baker

Sincerely,

Jeffrey Baker