Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

I find it truly outrageous that in this modern day & age, publicly-traded corporations in this country are still legally permitted to wield the immense financial power that they possess in order to sway the outcomes of elections for public office - without so much as even a requirement for public disclosure of the amounts that they spend, and the candidates & causes to which these funds are being allocated. It is a system that has huge potential for corruption & abuse - as has already been demonstrated for decades now, as extremely wealthy & powerful special interests have repeatedly worked to thwart the public interest and the will of the people.

For these reasons, I most 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.

Shareholders as well as the general 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,

Michael Kniat