Subject: File No. 4-637

May 11, 2015

The SEC has a duty to protect investors and promote the public interest by issuing a rule requiring disclosure of political contributions by publicly traded companies.

Even if one accepts the false premise that corporations are people, that category of 'people' should neither be granted special treatment, nor permitted special exceptions. As things stand, public corporations are accountable to no one, except perhaps to a less than significant degree, the shareholders of those entities.

Shareholders need to know whether their money is being used to run a business or to run election attack ads.

Please place a rule on the unified agenda by the end of May 2015 that will require disclosure of political spending, as laid out in file number 4-637.

Charles Waggoner