Subject: Comment on File Number 4-637

January 12, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

The proposed rules requiring public disclosure of political spending by publicly held companies is a good idea, and I urge you to approve them. As one who is on the board of a non-profit with over $12 million in an endowment, I feel that we shareholders have a right to know how the companies we invest in are spending money on political donations. Thank you for your consideration. These rules should go a long ways to insuring transparancy in our elections.


Donald W. Gardner, Jr.