Subject: File No. 4-637
From: Kurt Harriman

September 18, 2014

Publicly traded corporations should be required to disclose their political spending.

In the interest of democracy, I ask that the SEC enact a rule to this effect with all haste.

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.

Kurt Harriman