Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

I am (pleasantly) surprised to find out that it is in your power to require corporations to disclose their political spending.

I think such a step is desirable for two reasons. Most importantly from the point of view of your specific mission, I think this is material information about how a company is run, that is of interest to share holders, and the more transparency the better when it comes to considering these interests.

Secondly, I think it is a desirable improvement in the general political climate to have this kind of information available. The public needs to judge if corporations are spending their stock holders money appropriately in an effort to affect the political process.

Yours sincerely
Robert Dewar
President, Ada Core Technologies