Subject: File No. 4-637
From: Judith Mellow

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I’m writing to urge the commission’s prompt approval of rules requiring public disclosure of political spending by publicly-held companies. Openness is essential, both for shareholders and the public. And it is the job of the SEC to insure that openness.


Judith Mellow