Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

I own a portfolio of stocks in publicly traded companies. It is important for me to know which companies are trying to buy political influence, and on what policies. Clearly those within a company know what is being spent and to what effect. This knowledge gives them an insider advantage over other investors. It is your job to give us a flat playing field for all investors.

Thus, you should require publicly traded corporations to publicly disclose all their spending on political activities.

Thank you for considering my comment.

Sincerely,

Ian Whatley