Subject: File No. 4-637
From: Marcia Diamond

February 18, 2014

Publicly traded corporations should disclose their political spending.

Return the rule to the unified agenda and complete the rule  quickly.

Investors like me should not be bamboozled by Corporate “dark money."

Giving CEOs the green light to use our retirement savings and investments as a political war chest for partisan interests like the U.S. Chamber of Commerce is exactly the wrong thing to do.

It would be absurd for a small business owner not to know if his or her company’s money is being spent to help elect politicians. The same holds true for shareholders. Both shareholders and the public must 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.

Marcia Diamond

Arlington, VA