Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

II'm not against corporations making political contributions. The stockholders will see to it quickly enough if they don't approve.

I think it is terribly wrong for corporations to disguise their contributions.

Front groups and organizations channeling corporate cash into political coffers serve only one purpose- money laundering and favor seeking.

Thank you for considering my comment.

Sincerely,

Robert King