Subject: Comment on File Number 4-637

February 1, 2013

Dear Members of the Securities and Exchange Commission:

I strongly support the SEC issuing a rule to require publicly-traded corporations and their related foundations to disclose their spending, in-kind donations, and pro-bono work on behalf of political entities at state and federal levels.

Shareholders and the general public the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked.

Thank you for considering my comment.

Sincerely,

Margaret Anne Deck