Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end the current and future secret political spending by business corporations; their vast flood of secret money is destroying the heart of our democratic system of government at all levels and replacing it with a secret dictatorship.

I strongly support the issue and strong enforcement of an SEC rule requiring publicly traded corporations to publicly disclose all of their spending on political activities, of any kind and at any level, in the political hierarchy.

Both shareholders, of whom I am one, and the general public have the right to know how much any given corporation spends on political activities, (directly and through intermediaries), and which candidates or policies are being promoted or attacked. This expenditure of money, that should rightfully be directed into shareholder dividends, must be fully and transparently disclosed in the periodic financial reports required by current law and regulations. This disclosure should be in the form of a dedicated line-item in the cash flow statement and in the schedules of costs and expenses; it must not be buried in a "footnote" amongst all the other footnotes which so distort the intent of honest financial reporting.

Thank you for considering my comment.

Sincerely,

Keith Stracchino