Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Shareholders should know how their money is being spent. It is outragous that publicly held companies are not already required to disclose all political spending. I urge you to approve rules mandating such disclosure as quickly as possible.

Thank you for considering my comment.

Sincerely,

Alice Falk