Subject: Comment on File Number 4-637

(sn# 2337)

January 22, 2014

Securities and Exchange Commission

Dear Securities and Exchange Commission,

I am writing to urge you to return rule #4-637 to the 2014 rulemaking agenda for swift enactment. This rule, requiring public companies to disclose political spending, is essential in order to make our policy processes more transparent and hold companies accountable for their political influence.

It is important that the voters know where large campaign donors, including individuals, political action groups, or corporations are sending their money and support. This makes them accountable for their action and gives the voting public a far better understanding of what they are voting for and who will benefit if this person is elected or this law is passed.

Please opt for transparency and an informed electorate.

LD

Please enact rule #4-637. Thank you.

Sincerely,

Dr. Lang Dayton