Subject: File No. 4-637
From: Robert Spector

May 22, 2014

A very fair and simple rule, in keeping with the fundamental principle of financial transparency of PUBLICLY traded corporations, is the rule to require disclosure of political spending.

The importance of this rule cannot be understated -- it is essential both to proper corporate governance and to oversight by shareholders and the larger body of stakeholders which constitute the American people.

So, kindly return that rule to the unified agenda and complete that rule in 2014.

Indeed, in light of the egregious covert spending by corporations since the Supreme Court’s appalling Citizens United ruling, this SIMPLE rule is of the utmost priority and urgency.

Shareholders and the public at large are best served by a vigilant SEC which facilitates accountability as a counterbalance to the efforts of otherwise unaccountable partisan CEOs.  This kind of disclosure rule serves the SEC's charter aptly.

Thank you.

Robert Spector