Subject: File No. 4-637
From: Howard Finkel

November 6, 2013

SEC Comment file 4-637

Dear Comment file 4-637,

I am deeply concerned about the influence of corporate money on our electoral process, and I am therefore wriring to urge the Securities and Exchange Commission to issue a rule requiring publicly traded corporations to publicly disclose all their political spending.

The Supreme Court's Citizens United ruling was bad enough, releasing a torrent of corporate cash into our political system. But if we must accept corporations as "people", then we should at least be allowed to know how they are influencing our elections. At the very least, shareholders of a corporation should have the right to know how their money is being spent.

Thank you for considering my comment.

Sincerely,

Howard Finkel