Subject: Comment on File Number 4-637

February 1, 2013

Dear Securities and Exchange Commission Members:

Please act now to defend our democracy, which is threatened by secret corporate political-spending.

I urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all of their political activity expenses. Shareholders, but even more so, voters and the general public should know how is being spent, where and by whom. And there should be a full accounting by the corporation and it's surrogates and intermediaries.

You have the power to protect our democracy. Please act now for the sake of our country.


Mark Garcia