Subject: File No. 4-637
From: Christine Smith

May 29, 2014

The Securities and Exchange Commission should return to the unified agenda the rule requiring publicly traded corporations to disclose their political spending—  and complete the rule in 2014.

As a former business owner, I knew where and to what extent our company spent money. As an investor, I deserve to know whether and to what degree companies are engaged in electing politicians.


Christine Smith