Subject: Comment on File Number 4-637

February 3, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end secret political spending by corporations, in fact, corporate power has so taken hold of our government that it must be made fully transparent AND reduced to a miniscule, nominal amount.

I so strongly support the SEC issuing a rule in the near future that would require publicly traded corporations to publicly disclose all their spending on political activities that I will find it a dereliction of your official duties to not make such a finding in all due haste.

Both shareholders and the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked. There should be no secrecy in election spending by corporations, PACS or other entities, whether publicly or privately held.

Thank you for considering my comment.

Sincerely,

Laura Morgan