Subject: Comment on File Number 4-637

February 2, 2013

Dear Members of the Securities and Exchange Commission:

I respectfully request that you make sure that Corporations under your jurisdiction fully disclose what amounts and to whom the Corporation, it's Officers, and it's Board of Directors have given money for political purposes. As a citizen in a Democratic Nation I should be allowed to know who and what amounts are being given to all Candidates, PACs, and "Issue" Groups masquerading as charities. Furthermore, I own stock in several Corporations under your jurisdiction, and I think that I should know how they spend all of my money without evasion or dishonesty on the part of the Corporation, it's Officers, and the Board of Directors. When I read the 10Ks I receive from these Corporations, there is no mention of any Corporate expenditures for political contributions. If in fact a gift was made, fraud has occurred and causes me to doubt the integrity of the Corporation, it's Officers, and it's Board of Directors, and the Corporation's Books are out of balance.

A response is greatly appreciated.

Sincerely,

Louis J Lamm Jr