Subject: File No. 4-637
From: Ronald Cohen, Esq.

May 18, 2013

Dear Sir or Madam:

Please add my voice to those who have expressed support for a rule to require public companies to disclose to shareholders the use of corporate resources for political activities. Other than for the inappropriate purpose of insulating corporate leaders and the political activities that they choose to support from scrutiny and criticism, it is inconceivable to me why the owners of a public company (its shareholders), should be deprived of this information. Thank you for your consideration of this proposal.

Yours truly,

Ronald Cohen, Esq.
McLean, VA