Subject: Comment on File Number 4-637

February 2, 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.

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.

As an individual who contributes to elections, my contributions have to be fully disclosed and are even capped. A company's contributions should also be disclosed and I believe similarly capped, but the cap is not your purview. Al least, please adopt this rule.

Thank you for considering my comment.

Sincerely,

John Eller