Subject: File No. 4-637
From: Jonathan Kilbourn

September 6, 2014

Dear Chairman and Commissioners:

Please return the rule requiring publicly traded corporations to disclose their political spending  to the unified agenda and complete the rule in 2014.

As an officer of a publicly traded company and an owner of many US common stocks, it is my opinion that this rule is badly needed and lends transparency to our markets, a requirement for the proper functioning of markets and capitalism, itself.  DO NOT BOW TO POLITICAL PRESSURE FROM BIG CORPORATIONS.

Thank you for considering my comment.

Jonathan Kilbourn

Kennebunk, ME