Subject: Comment on File Number 4-637

May 9, 2013

Dear members of the Securities and Exchange Commission:

I am writing to urge the SEC to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

Both shareholders and the public must be fully informed as to how much the corporation spends on politics and which candidates are being promoted or attacked. Disclosures should be posted promptly on the SEC's web site.

I also urge that the SEC recommend to Congress, etc., that all "limited liability' companies also disclose the above, even though some are not publicly traded. Also, that companies disclose how much they spend, if anything, deemed likely allowable under the 'Citizens United' decision, but which would have been deemed of questionable allowablitity before the 'Citizens United' decision.

Also that publicly traded companies that have CUT DIVIDENDS substantially be required to yearly send shareowners an annual report in 'paper form', unless waived by the shareowner of record.

Thank you for considering my comment.
Carl LIttmann