Subject: File No. 4-637
From: Michael Ratner

April 24, 2013

As a retiree and concerned investor of my 403B, I am frustrated not to know if the companies in my portfolio are donating significant amounts of money to causes which I oppose.  I feel that such information concerning  public corporations should be available to the investment community.  I am aware that an objection to such a requirement has been raised that such a rule would be too politically hot to handle.  However, in light of Citizens United, full disclosure is the main line of defense of both shareholder and government democracy.  I  therefore urge that the SEC require public disclosure of all donations made by public corporations. 

Sincerely,
Michael Ratner