Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

It's time to end secret political spending by corporations.

I strongly support the SEC immediately issuing a rule that requires publicly traded corporations to publicly disclose ALL their spending on political activities.

Both shareholders AND the public have the right to know how much a given corporation spends on politics (directly and through intermediaries).

If we follow the money, we will know why candidates and issues, are being promoted or attacked.

I am lucky to live in our political system which gives me the freedom to communicate with you.

The same system works even better when voters, and investors, know where their money goes, and who is backing their elected officials.

Sincerely,

Mary Freeland