Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

All political donations should be transparent and to the greatest extent possible should be made public BEFORE the election.

Corporations have responsibilities as well as rights. Anonymous campaign donations should be prohibited, period.

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

Thank you for considering my comment.

Sincerely,

Carolyn Seibold