Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

It seems a bit silly that public corporations are required to report on so many topics but not disclose their political spending. Shareholders certainly have a right to know this.

Public corporations should be just that-public and transparent in their finances. So please, move forward with requiring disclosure rules around political spending.

Thank you.


Jennifer Irwin