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

September 14, 2014


Re: File No. 4-637, Petition for rulemaking to require public companies to disclose to shareholders the use of corporate resources for political activities

I am writing today to express my favorable support of the proposed rule to require disclosure of lobbying expenditures by public corporations.

The more transparency on this issue, the better for shareholders.

Thank you,


Robert Moskowitz