Subject: Comment on File Number 4-637

May 9, 2013

Dear members of the Securities and Exchange Commission:

Because my wife and I are share holders in major corporations such as Walgreens, at&t, Verizon, Vodafone, Comcast and about a dozen others, we have been frustrated with corporate profits being diverted from dividends to political spending. WE deserve our share of the profits of these corporations and NONE OF OUR MONEY SHOULD GO TO POLITICS!

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.

Thank you for considering my comment.

Jim Ceithaml