Subject: File No. 4-637
From: Patti and David Steinmuller

April 24, 2013

Ms. Elizabeth M. Murphy, Secretary
Securities and Exchange Commission
100 F Street, Northeast
Washington, D.C. 20549
Re: File Number 4-637.

Dear Ms. Murphy:

We support the petition by the Committee on Disclosure of Corporate Political Spending, File Number 4-637. Regulations that require corporations to disclose their spending on political activities are essential for transparency for votes and investors.

Respectively,

Patti and David Steinmuller