Subject: File No. 4-637
From: Marisa Liuzzi

January 30, 2017

The Securities and Exchange Commission should require publicly traded corporations to disclose their political spending. Please return the rule to the unified agenda and complete it as soon as possible.

The public deserves to know if his or her company’s money is being spent to help elect politicians. The same holds true for shareholders. This is simply not right.

Thank you for considering my comment.

Marisa Liuzzi