The following Letter Type L, or variations thereof, was submitted by individuals or entities.

Letter Type L:

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I'm writing to urge the commission's prompt approval of rules requiring public disclosure of political spending by publicly-held companies. Disclosure is vital to the SEC's responsibility to ensure 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 company's normal business activity.

Thank you for considering my comment.

Sincerely,

http://www.sec.gov/comments/4-637/4637-1201.htm