Subject: Comment on File Number 4-637

January 23, 2014

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I strongly urge the commission to promptly approve rules requiring public disclosure of political spending by publicly-held companies. Disclosure is vital to fulfill the SECís responsibility of ensuring that investors have the information they need to make sound decisions about when and where to put their money. Shareholders also have a right to know how companies in their investment portfolios are investing that money, particularly when the spending falls outside the companyís normal business activity.

How can investors make informed decisions if the SEC ignores this responsibility?

Thank you.

Sincerely,

Mary Suda