Subject: File No. 4-637
From: K. Larkin

January 13, 2013

Securities and Exchange Comm.

Dear Securities and Exchange Comm.,

I’m writing to urge the Commission’s prompt approval of rules REQUIRING public disclosure of political spending by publicly-held companies, with strict enforcement of this requirement by ensuring accurate reporting of pathways, particularly through all of the questionable non-profit (and/or "religious" entities) set up to handle any transactions a corporation does not want visible or reported.

Disclosure and ensuring Investor Information is comprehensive and available are primary SEC's RESPONSIBILITIES - to ensure that Investors can make intelligent, sound financial decisions based on their own specific preferences and intentions.

Shareholders have a Right to Know how They Fund and Support are investing that money - most particularly when the spending falls outside the company’s normal business activity. Therefore companies must be required to report and to ensure a paper trail of all information that does not fall under protection of proprietary technology.

Thank you for your attention to the correction of this existing shortfall, and to creating a simple, strict and trackable enforcement system for this important Legal Right of the Public Owners.


K. Larkin