Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

Democracy requires an informed electorate, and this requires voters to know who is trying to influence them. Corporations that spend money to influence elections should therefore be identified. A regulation requiring corporations to disclose their election expenditures would therefore benefit our democracy.

Thank you for considering my comment.

Sincerely,

Harvey Sachs