Subject: Comment on File Number 4-637

January 21, 2014

Securities and Exchange Commission

Dear Securities and Exchange Commission,

I am writing to urge you to return rule #4-637 to the 2014 rulemaking agenda for swift enactment. This rule, requiring public companies to disclose political spending, is essential in order to make our policy processes more transparent and hold companies accountable for their political influence.

Please help return to the sense that the founding fathers had when they started our republic - a true democracy, with each person's vote counting equally. The distortion of this in the last five years threatens our long-term success. If corporations can spend freely, with any limits, and secretly the political process is fundamentally distorted.

We need transparency in policy making.

Please enact rule #4-637. Thank you.


Dr. Edward Cotter