Subject: Comment on File Number 4-637

January 10, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Iím writing to urge the commissionís approval of rules requiring public disclosure of political spending by publicly-held companies.

Corporations are legal fictions. They have a fundamental duty to operate in the public interest - not in secret violation of the public interest. The SEC is virtually the only entity that can force their transparent behavior. Requiring disclosure of corporate political spending is the bare minimum action the SEC could take.

Thank you for considering my comment.


John G Leech