Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

Shareholders need to know how much a corporation spends directly or indirectly on politics including which candidates the corporation chooses to support or spend money to defeat. Additionally, the public needs to know how much money public traded corporations spend on politics, supporting political action, on which candidates, on which PACs and so on.

The secrecy recently allowed in corporate political spending by has been destructive to the wellbeing of the USA and business.

The SEC would take action of great benefit to all US citizens by issuing a ruling requiring that all publically traded corporations publically disclose all political spending. Such a ruling would also be of great benefit to corporations as this information affects business.

Thank you for taking my comment.

Sincerely,

Terry Carlson