Subject: Comment on File Number 4-637

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I was very disappointed to learn that publicly owned corporations aren't required to publicly disclose their political spending. I understand that the SEC can take steps to assure that public reporting of political spending. Please take steps to assure full reporting of political spending by publicly owned corporations.

Thank you for considering my comment.


Dennis Groce