Subject: File No. 4-637
From: Bruce Atkins

January 13, 2013

Securities and Exchange Comm.


Dear Securities and Exchange Comm.,

While I am adding my name to the petition to urge the SEC to do its job to require disclosure of poltical spending by Corporations,I want to also urge the SEC to take Corporations to court by indicting and seeking convictions for breaking the law by corporate administrators. If Corporations can enjoy the privileges of being people, than they can undertake the responsibilties of breaking the law. If Corporations are no longer legal fictions than they must accept the responsibilty for their actions, just like the rest of us: that means jail time.

I’m writing to urge the commission’s prompt approval of rules requiring public disclosure of political spending by publicly-held companies. Disclosure is vital to the SEC’s responsibility to ensure that investors have the information they need to make sound decisions about when and where to put their money. Shareholders also have a right to know how companies in their investment portfolios are investing that money, particularly when the spending falls outside the company’s normal business activity.

Thank you for considering my comment.

Sincerely,

Bruce Atkins