Subject: File No. 4-637
From: Peter Lambert

December 3, 2013

Please return the rule that would require publicly traded corporations to disclose their political spending to the unified agenda and complete the rule in 2014.

Why shouldn't a small business owner or shareholder be in a position to know if his or her company’s money is being spent to help elect politicians?  Everyone who cares should be able to be fully informed as to how much corporations spend 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.

Peter Lambert

San Jose, CA