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. I wish we could have submitted our position on some things before we learn that the issue has passed. We spend a lot of money on things before we really know how the country is leaning. I wasn't on top of this issue as I should have been. Thank you for considering my comment

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Sincerely,

Mike Martin