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 the essence of "transparency."

We as a democracy/republic are at risk unless these windows are opened.

Please enact rule #4-637. Thank you.


Mr. Will Duff