Subject: Comment on File Number 4-637

February 5, 2013

Dear Members of the Securities and Exchange Commission:

I strongly support the SEC issuing a rule that would require publicly traded corporations to disclose all their expenditures, including political contributions.

Shareholders deserve to know how a company is spending their money, including a detailed listing of contributions.

Thank you for considering my comment.

Sincerely,

Josianne Moyer