Subject: Comment on File Number 4-637

February 02, 2013

Dear Members of the Securities and Exchange Commission:

Undisclosed political spending by corporations is undermining the interests and security of United States citizens.

A hundred and fifty years before the SEC came into being, the United States chose to severely limit the power of corporations, because the founding fathers experienced first hand the corruption within corporate power in Britain. Gradually corporations took hold in the United States, no longer being temporary entities associated with a single project. Corporations took on a life of their own, and in so doing began again to threaten the financial security of individuals. The SEC was set up to restore some protections for the citizens of the United States - and by citizens I mean flesh and blood human beings.

I strongly support the SEC issuing a rule now that would require publicly traded corporations to publicly disclose all their spending on political activities.

Both shareholders and 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.


Susan Marie Frontczak