Subject: Comment on File Number 4-637

February 5, 2013

Dear Members of the Securities and Exchange Commission:

We as citizens have a right to know who is paying for the political messages that we see. Shareholders have a right to know what the companies that they own are doing. The SEC has the ability and the responsibility to require corporations to disclose their political spending.

60 of 100 S&P 100 companies already disclose their political spending, so this is not something that cannot be done or that is particularly controversial.

Please create a rule the requires corporations to disclose their political spending.

Sincerely,

Helen Bushnell