Subject: File No. 4-637
From: Mark Miller

May 8, 2013

Dear members of the Securities and Exchange Commission:
The argument that political spending is not material to corporate function is untrue. Suppose a boycott ultimately affecting a company's bottom line and based on political position taken is then successful. That is but one example. I therefore urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.
Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.
Thank you for considering my comment.

Mark Miller
Seattle, WA