Subject: Comment on File Number 4-637

(sn# 2339)

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.

Those of us citizens who are not part of the corporate structure are many - and becoming increasingly voiceless in having any say about politics or policies.

A democracy should reflect the will of its people - not of corporate power and money.

Please enact rule #4-637. Thank you.

Sincerely,

Mrs. Shirley Mckeith