Subject: File No. 4-637
From: Ken Skudder

May 19, 2013

Dear Securities and Exchange Commission,

Please require publicly traded companies to disclose all of their political spending to both shareholders and the public.

It is my opinion that corporate spending to influence political decision-making is one of the chief ills plaguing American society. The problems which most upset people of different political ideaologies can be very different, and yet many of them can be traced back to the fundamental problem of corporate political spending. Requiring corporate political spending to be publicly disclosed is a crucial first step in curbing unethical political spending by corporations by exposing that spending to public scrutiny. Thank you for your consideration of my comment.

Ken Skudder
West Dennis, MA