Subject: File No. 4-637
From: Alan Cook

November 7, 2013

SEC Comment file 4-637

Dear Comment file 4-637,

Corporate respect for the environment has repeatedly been grossly limited. The profit motive is paramount. That is why regulations are required. Otherwise Corporate short cuts will continue to permanently damage our landscape, pollute the soil. Teddy Roosevelt knew the importance of preserving and protecting our natural assets. Today, we need more politicians to follow in his foot steps.

In particular, I am appalled that, because of the Supreme Court's ruling in Citizens United v. Federal Election Commission, publicly traded corporations can spend investor's money on political activity in secret.

I am writing to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

Thank you for considering my comment.


Alan Cook