Subject: Comment on File Number 4-637

January 14, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

Real people making political contributions are required to state their name, address, and occupation. If Corporations are allowed to make political donations, they should do no less.

Whether corporate donations are direct to the politicians or funnel through euphemistically-named PACs or "non-profits" the identity of the company should attach to its funds. Both corporate investors and the public have the right to know who is supporting which legislators and lobbying for what legislation.

I urge you to promulgate firm, clear rules for Corporate disclosure on all political spending.

Sincerely,

Kae Bender