Subject: Comment on File Number 4-637

February 2, 2013

Dear SEC Members:

As a voting stockholder in many of America's corporations, I have both a right and obligation to know how the treasury funds of those companies are being spent. Likewise as a potential investor in America's corporations, I have a right to know whether the corporation spends its treasury funds in a manner with which I wish to be associated. Therefore it is nothing more than appropriate that the SEC require corporations to disclose all political spending activities so that their current and potential investors can make proper free market informed decisions.

Thank you for considering my comment.

Sincerely,

Keith Burgoyne