Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

I own a portfolio of stocks in publicly traded companies. It is important for me to know which companies are trying to buy political influence, and on what policies. Clearly those within a company know what is being spent and to what effect. This knowledge gives them an insider advantage over other investors. It is your job to give us a flat playing field for all investors.

Thus, you should require publicly traded corporations to publicly disclose all their spending on political activities.

Thank you for considering my comment.


Ian Whatley