From: Martha Viehmann
Sent: March 18, 2016
To: rule-comments@sec.gov
Subject: RE: Disclosure Effectiveness Review

The SEC and its commissioners should continue to work on a rule requiring political disclosure from public companies, in the interests of their shareholders. Businesses should not be empowered to use backdoor political channels like nonprofits or associations to do their political bidding, and shareholders have a right to know how executives are using company resources for political purposes. This is especially true if those purposes are against shareholders' interests, but regardless of the purpose, shareholders have the right to know how executives are using company funds and personnel to influence politics.

Martha Viehmann