Subject: Comment on File Number 4-637

January 23, 2014

Securities and Exchange Commission

Dear Securities and Exchange Commission,

As a senior American gravely worried about the dangerous, pro-polluter decisions recently made by state and federal governments, I ask you to return rule #4-637 to the 2014 rule making agenda for swift enactment. This rule, requiring public companies to disclose political spending, is essential in order to make our public policy processes more transparent and hold companies accountable for their political influence.

Large U.S. and multinational corporations have significantly influenced important public policy by contributing to organizations like trade and business associations and other dark money groups, who use the money to fund the political campaigns of corporate-friendly, compliant candidates. With no requirement for disclosure of these indirect political donations, the public is left in the dark about how companies are using their money to hinder policies that are in the public interest. Speaking as a member of that public, I'm interested in survival for my nieces, nephews, grandnieces and grandnephews--whose lives are endangered by every dishonest, bought-and-paid for, legislative vote or administrative decision to let big polluters keep polluting.

Rule #4-637 has received more comments and public support than any other proposed SEC rule--from citizens, investors, and others who want to know how these dollars are being spent. Please do not ignore this overwhelming public support. Please don't cave to pressure from dark money groups who prefer to be backed by secret donors. To intelligently vote for a decent future for our kids, Americans need to know who is using their money to distort our public policy, and which politicians are accepting that money.

Please enact rule #4-637. Thank you.

Sincerely,

Ms. Margaret J Nelson