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.

Abraham Lincoln said that "Government of the people, by the people, for the people, shall not perish from the Earth." Not government by corporations. We need to see what the corporations are doing.

Please enact rule #4-637. Thank you.

Sincerely,

Ms. Julie Arrington