Subject: File No. 4-637
From: Susan Elizabeth Hudson

February 1, 2013

Dear Members of the Securities and Exchange Commission:

It's long past time to end secret political spending by corporations.
So I strongly support the SEC issuing a rule in the near future that would require publicly traded corporations to publicly disclose all their spending on political activities.

Citizens United in effect reduced our political efforts to a disfunctional playground status i.e. "I've got a secret  and I'm not gonna tell.  You can't make me and I don"t have to have an open and forth right discussion, dialogue or consider any other point of view."  THE biggest bully syndrome.  PLEASE TAKE CORRECTIVE ACTION.  CITIZENS HAVE BEEN DISUNITED with this falacious reasoning. 

Both shareholders and the public deserve to know how much a given corporation spends on politics (directly and through intermediaries), and which candidates are being promoted or attacked.

Thank you for considering my comment.



Susan Elizabeth Hudson