Subject: File No. 4-637
From: George Garner

April 28, 2013

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Dear Commission, I'm writing to ask the Commission to close the loophole in the rules that allows publicly traded corporations not to disclose the names of political groups or individuals to which it contributes money to for political races and causes. Thank You .

George Garner

enver, CO