Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

First of all, to make my point of view clear, it is an abomination that corporations were ever granted the status of personhood! With that a fait accompli, however, I also want to add that I agree with many US citizens that it is long past time to end secret political spending by any and all corporations.

Therefore, I strongly support the SEC issuing a rule in the near future that would require publicly traded corporations to publicly disclose all their spending on political activities.

Both shareholders and the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked.

Thank you for considering my comment.

Sincerely,

Charles Jacobs