Subject: Comment on File Number 4-637

(sn# 2338)

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 frightening how much can take place in a supposed democracy without the people knowing about it. Companies are not people and have been proven time and time again to act out of self-interest and not in the interest of the people the government represents. If no one is going to put a stop to the dangerous influence of corporate money, then at the very least it is imperative that we can monitor the strings they are pulling to get their way.

I want to live in a democracy, not a shadowy land run by anonymous corporate CEOs.

Please enact rule #4-637. Thank you.

Sincerely,

Ms. Miranda James