Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

Stockholders make our investment decisions based on a wide range of considerations, not just profitability. Nowadays we want to know what the corporate directors' record is on issues that may affect the future of our country and the well-being of our children and grandchildren. The fact that they may move large sums of money into the campaign coffers of politicians, seeking influence from those we find repugnant and irresponsible is of the utmost concern to investors and potential investors. The fact that they may do so as publicly traded entities without disclosure to stockholders is reprehensible and should never be sanctioned by a body such as the SEC charged to act in the interest of stockholders and the public.

Please act to make full disclosure by these corporations a requirement not an unpredictable act of voluntarism.

Sincerely,

Robert Taylor